Zuniga, Inc. uses a process costing system. During May, 1,200 units were transferred into Department 2 at a cost of $38,040.

Direct materials are added at the beginning of the process.

Additionally: On May 1:Beginning inventories = 250 units, 40% complete Direct materials costs = $1,250 Conversion costs = $1,356 Transferred-in costs = $2,560 During May:Direct materials costs incurred = $6,000 Conversion costs incurred = $17,013 On May 31: Ending Inventories = 350 units, 20% complete Using the FIFO method what is the cost per equivalent unit for transferred-in units & the cost of the ending work in process?