O'Leary Company manufactures Product Zin a two-stage production cycle in Departments A and B. Materials are added at the beginning of the process in Department B. O'Leary uses the weighted average method. Conversion costs for Department B were 40% complete as to the 15,000 units in the beginning work-in-process (WIP) Inventory and 50% complete as to the 21,000 units in the ending work-in-process inventory. 30,000 units were completed and transferred out of Department B during October. An analysis of the costs relating to work-in-process inventories and production activity in Department B for October follows: Transferred- in Costs $ 30,000 72,000 Materials Costs $ 9,000 16,500 Conversion Costs $ 3,000 13, 200 WIP, October 11 Costs added in October The total cost per equivalent unit transferred-out for October of Product Z. rounded to the nearest penny, was