The balance in beginning Work in Process atLawnRubber Company for direct labor was $150,000. During the month of March, an additional $673,440of direct labor was incurred, and32,600pounds of rubber were produced. At the end of March,10,000pounds of rubber were in process and the units were50percent complete. At the start of March, the company had5,900pounds of rubber that were50percent 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.)