The balance in beginning Work in Progress at ABC Rubber Company for direct labor was $137,300. During the month of March, an additional $692,540 of direct labor was incurred, and 31,800 pounds of rubber were produced. At the end of March, 10,700 pound of rubber were in process and the units were 40% complete. At the start of March, the company had 5,800 pounds of rubber that were 30% complete.

Cost per equivalent unit $___________ per pound

Please show your work.