The corporation uses FIFO method in its process costing system. The forming dept started the month with 17,000 units in beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $9,010. An additional 76,000 units were started in production during the month and 83,000 units were completed and transferred to the next processing dept. There were 10,000 units in the ending work in process inventory of the forming dept that were 70% complete. A total of $445,915 in conversion costs were incurred during the month. The cost per equivalent unit for conversion costs for the month is closest to?