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					33,400	units
	Conversion - 70% completed
	Work-in-process inventory, September 30					20,000	units
	Conversion - 50% completed
	Units started into production					74,700	units
	Units completed and transferred out					?
	Costs:
	Work-in-process inventory, September 1
	Material P					$83,000
	Material Q					$108,200
	Conversion					$148,284
	Cost added during September
	Material P					$188,000
	Material Q					$172,130
	Conversion					$374,249
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 conversion under the weighted-average method is calculated to be: