The balance in beginning Work in Process at Beca Rubber Company for direct labor was $127,800. During the month of March, an additional $821,360 of direct labor was incurred, and 34,300 pounds of rubber were produced. At the end of March, 9,200 pounds of rubber were in process and the units were 50 percent complete. At the start of March, the company had 6,600 pounds of rubber that were 40 percent complete. Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughout the production process. (Round answer to 2 decimal places, e.g. 25.26.) Cost per equivalent unit $ per pound