$14.$ Richards Corporation uses the

weighted$-$average method of process costing. The following

information is available for October in its Fabricating

Department:Units:

Beginning Inventory: $80,000$ units, $60\%$ complete as to materials and

$20\%$ complete as to conversion.

Units started and completed: $250,000.$

Units completed and transferred out: $330,000.$

Ending Inventory: $30,000$ units, $40\%$ complete as to materials and

$10\%$ complete as to conversion.Costs:

Costs in beginning Work in Process $-$ Direct Materials:

$$37,200.$

Costs in beginning Work in Process $-$ Conversion: $$79,700.$

Costs incurred in October $-$ Direct Materials: $$646,800.$

Costs incurred in October $-$ Conversion: $$919,300.$Calculate the cost per equivalent unit of conversion.$$$$3\mathrm{.}68$$$2\mathrm{.}76$$$2\mathrm{.}90$$$3\mathrm{.}00$