The following is a summary of May 2020 assembly department operations of Dania Company, which has two direct materials cost categories X is added at the start of the process and Y is added when the product is 50% completed. Conversion costs are added evenly during the process.

Beg Work-in-process,may1 Zero

	Direct materials cost of X	Direct materials cost of Y	Conversion costs
Total costs added during may	$12,000	12,000	17,000

Started during May 2,000 units, Completed and transferred out during May 1,500 units. Ending (May31) 500 units, degree of completion 40%

The cost per equivalent unit is