Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 44% of the good units.

Data for December 2017 are as follows:

WIP, beginning inventory 12/1/2017 22,700 units

Direct materials (100% complete)

Conversion costs (75% complete)

Started during December 77,000 units

Completed and transferred out 12/31/2017 72,900 units

WIP, ending inventory 12/31/2017 18,000 units

Direct materials (100% complete)

Conversion costs (70% complete)

Costs for December:

WIP, beginning Inventory:

Direct materials $152,000

Conversion costs 77,200

Direct materials added 232,400

Conversion costs added 296,000

What is the total cost per equivalent unit using the weightedaverage method of process costing? (Round any cost per unit calculations to the nearest cent.)