Ready Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Departmentfollows:

WIP, April 1	14,000 units
Transferredminusin costs inWIP, April 1	$79,940
Direct materials(100%) inWIP, April 1	$24,420
Conversion costs(75%) inWIP, April 1	$23,400
Units transferredminusin	47,000
Transferredminusin costs during April	$550,900
Units completed	41,000
April direct materials cost	$155,500
April conversion costs	$239,250
WIP, April 30	20,000 units
(100% for materials and50% for conversioncosts)

The cost per equivalent unit for conversion costs would be closest to