Perry company has the following information: Beginning work in process inventory (70% complete as to conversion) 6,000 units, Started 24,000 units, Ending work in process inventory (10% complete as to conversion) 8,500 units.
Beginning inventory costs for material $23,400, conversion $50,607
Current Period costs for material $31,500 and conversion $76,956
All material is added at the start of the process and all finished products are transferred out. What is the cost per equivalent unit for under the weighted average process costing?