Twinnings Corporation manufactures Scheduling Books. There are two processes: printing and binding. The following information is given for the printing department for September.

Units:
Units, beginning work in process	40,000	(20% complete for materials, 60% complete for conversion)
Started		300,000
Completed	?
Units, ending work in process	50,000	(25% complete for materials, 80% complete for conversion)

Costs:	Materials	Conversion		Total
beginning work in process	$ 6,080	$ 2,160		$ 8,240
current costs	$220,875	$30,600		$251,475
total costs	$226,955	$32,760		$259,715

The company uses FIFO inventory assumption. What are the FIFO cost per unit for conversion?