Zymosis Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentslong dashMixing, Refining, and Packaging. On January 1, the Refining Department had 4 comma 000 gallons of partially processed product in production. During January, 35 comma 000 gallons were transferred in from the Mixing Department, and 31 comma 000 gallons were completed and transferred out. At the end of the month, there were 8 comma 000 gallons of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1 Quantity: 4 comma 000 units (partially processed) Cost $ 15 comma 600 of costs transferred in $ 4 comma 500 of materials cost $ 1 comma 900 of conversion cost 22 comma 000 total account balance Costs added during January Cost of units transferred in $ 222 comma 400 Direct materials cost $ 93 comma 750 Conversion cost $ 48 comma 000 Refining Department, ending balance at January 31 Quantity: 8 comma 000 units (partially processed) Percent complete for materials cost: 85% Percent complete for conversion cost: 75% What was the cost per equivalent unit with respect to conversion costs for the Refining Department in the month of January? (Use the weightedminusaverage method, and round your calculations to the nearest cent.)