The ledger of Sandhill Company has the following work in process irventory account. Production records show that there were 600 units in the beginning inventory, 30% complete, 1.600 units ytarted into production, and 1,500 units completed and transferred out. The beginning work in process had materials cost of 52.440 and corveriton costs of $1,350. The units in ending imventory were 40 complete as to conversion costs. Materialsare entered at the beginning of the painting process, and corversion costs are incurred uniformiy throughout the process. What is the unit conversion cost for May? (Round unit cost to 2 decimal places, eg. 2.25) The unit conversion cost for May