The MixingDepartment of Bravo Company has the following cost and production data for the month of April.

Costs:

Work in process, April 1

Direct materials: 100% complete $100,000

Conversion costs: 20% complete 70,000

Cost of work in process, April 1 $170,000

Costs incurred during production in April

Direct materials $800,000

Conversion costs 365,000

Costs incurred in April $1,165,000

Units transferred out totaled17,000. Ending work in process was1,000units that are 100% complete as to materials and40% complete as to conversion costs.

Using the results of the equivalents units found in FIB 1, compute unit cost per conversion cost.