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, September 1	32,000 units
Conversion - 70% completed
Work-in-process inventory, September 30	20,000 units
Conversion - 50% completed
Units started into production	72,000 units
Units completed and transferred out	?? units
Costs:
Work-in-process inventory, September 1
Material P	$80,000
Material Q	$104,800
Conversion	$365,160
Costs added during September:
Material P	$180,000
Material Q	$165,600
Conversion	$365,160

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 are calculated to be: