Talamoto Co. manufactures a single product that goes through two processes mixing and cooking. The following data pertains to the Mixing Department for September.

Work-in-process Inventory Sept. 135,000units

Conversion complete70%

Work-in-process inventory Sept. 3013,000units

Conversion complete50%

Units started into production in Sept.59,000

Units completed and transferred out?units

Costs:

Work-in-process inventory Sept.1

Material P$99,000

Material Q90,000

Conversion99,000

Costs added in September

Material P$148,000

Material Q136,000

Conversion291,400

Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process.

Cost per equivalent unit for Material P under the weighted-average method is calculated to be: