The debits to work in process assembly department for april together with data concering production are as follows

April 1 work in process

material cost 3000 units $7712

conversion cost 3000 units 40% completed 5139

Materials added during aprin 10000 units 25601

conversion cost during april 32091

goods finished during april 12000 units 0

april 30 work in process 1000 units 40% completed 0

all direct materials are added at the beginning of the process and the FIFO method is used to cost inventories. The conversion cost per equivalent unit for april is ____