Nettle Co uses process costing to account for the production of rubber balls. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process Equivalent units have been calculated to be 16,200 units for materials and 15,500 units for conversion costs Beginning inventory consisted of $8.000 in materials and $15.250 in conversion costs. Aprit costs were $40,500 for materials and 562,000 for conversion costs Ending inventory still in process was 11625 units (100% complete for materials, 50% for conversion. The total cost per unit using the FIFO method would be closest to