round final answer to nearest whole penny

During Febriary, the production department of a process operations syster campleted and transferred to finhalied goods a total of 117.000 units. At the snd of Fetaruacy. 18,000 additional units were in process in the production department and were 605 complete with respect to conversion. The beginning inventory included conversion costs of $97,400 and the preduction department incurred comersion costs of $557.700 duing January, Compute the cost per equivalent unit for conversion for the departinent using the weighted avarage method (round final anwer to the neatest penov. Le. 5117,495 would br 117.50)