The balance in beginning Work in Process atClintonRubber Company for direct labor was $137,300. During the month of March, an additional $692,540of direct labor was incurred, and31,800pounds of rubber were produced. At the end of March,10,700pounds of rubber were in process and the units were40percent complete. At the start of March, the company had5,800pounds of rubber that were30percent 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.)