The following information is available for hazel company: Units started 80,000, Beg work in process (40% complete) 7500 units, normal spoilage (discreet) 1100, abnormal spoilage 900 units, ending work in process (79% compl) 13,000, transferred out 72,500. Beg work in process costs; material 10,400, conversion 13,800. Current costs: material $120,000, conversion 350,000. All materials are added at the start of production and the inspection point is at the end of the process. What is the cost per equivalent unit for conversion costs using Fifo