The AMZ company produces winter growing pots for garden centres. Materials and conversion costs in the XYZ Handling Department are applied at various rates in the manufacturing process.

For September 2020, the beginning work in process inventory in the XYZ Handling Department was 3,300 units that were 35% complete with respect to materials and 25% complete with respect to conversion costs. The ending work in process inventory was 6,800 units averaging 40% completion with respect to materials and 20% complete for conversion costs.

Production data shows that 95,000 units were started in production during the month. Beginning work in process inventory costs included $12,548 for materials and $10,440 for conversion costs. For the period, additional costs of $580,650 for materials and $852,600 for conversion costs were added.

Calculate the number of equivalent units of conversion costs for the period.

What are the total costs that must be accounted for?

What is the cost per equivalent unit for material? Please provide your answer to 3 decimal places.