On December 31, Cullumber Company recorded the following information in the Mixing Department's Work in Process account: Units Cost Beginning balance (80% complete) 5100 $51000 Started into production 110000 515570 Completed and transferred to Packaging 94600 Ending balance (60% complete) 20500 Assume that the unfinished units in ending inventory are 60% complete for both materials and conversion. What is the cost per equivalent unit