Springville Company produces a prodct that passes through two departments. In the blending department, all materials are added at the beginning of the process. All other product costs are added uniformly. The following information relates to the month of February:

Beginning WIP (Inventory) 100,000 pounds

Cost assigned to beginning WIP

Material $20,000

Labor $10,000

Overhead $30,000

Ending WIP (Inventory) 50,000 pounds that were 60% complete in regards to DL & Overhead costs.

370,000 pounds were completed and transfered out.

What is the unit cost per equivalent unit for DL?