The ledger of Sunland Company has the following work in process inventory account: Production records show that there were 380 units in the beginning inventory. 35% complete, 1,190 units started into production, and 1,190 units completed and transferred out. The beginning work in process imventory had materials costs of $2,130 and conversion costs of \$1,460. The units in ending imventory were 40% complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process. What is the unit conversion cost for May? (Round answer to 2 decimal places, eg. 12.55.)