The balance in beginning Work in Process atWalla WallaRubber Company for direct labor was $130,900. During the month of March, an additional $820,280of direct labor was incurred, and32,500pounds of rubber were produced. At the end of March,9,500pounds of rubber were in process and the units were60percent complete. At the start of March, the company had5,500pounds 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.)