n March, B Manufacturing had the following unit production costs: materials $15 and conversion costs $11. On March 1, it had zero work in process. During March, Lasso transferred out 23,200 units. As at March 31, 2,410 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. ** Calculate the cost per univalent unit of conversion costs.