Nilgiri Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 900 Material cost 17,100 Conversion cost 10,200 Percent complete with respect to materials 70% Percent complete with respect to conversion 25% Units started into production during the month 7,300 Units transferred to the next department during the month 6,100 materials cost added during the month 148,200 conversion cost added during the month 247,500 Ending work in process inventory Units in ending work in process inventory 2,100 Percent complete with respect to materials 80% Percent complete with respect to conversion 35% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost per equivalent unit for conversion costs for the first department for the month is closest to