Talamoto Co. manufactures a single product that goes through two processes -mixing and cooking. The following data pertains to the Mixing Department for September. 28,000 units 70% 16,000 units 50% Work-in-process Inventory Sept. 1 Conversion complete Work-in-process inventory Sept. 30 Conversion complete Units started into production in Sept Units completed and transferred out Costs Work-in-process inventory Sept.1 72,000 ? units Material P Material Q Conversion $120,000 110,000 165, 000 Costs added in September Material P Material O conversion $180, 000 165, 000 354,800 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