The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $7,200 Conversion costs, 3,000 units, 80% completed 5,100 Materials added during April, 10,000 units 27,500 Conversion costs during April 34,600 Goods finished during April, 11,500 units 0 April 30 work in process, 1,500 units, 60% completed 0 All direct materials are placed in process at the beginning of the process, and the average cost method is used to cost inventories. The conversion cost per equivalent unit (rounded to the nearest cent) for April is