$21.$ A company uses a process costing system to record inventory costs. Data at the end of the month are as follows:

Units Direct Materials $(\%$ complete$)$ Conversion Cost $(\%$ complete$)$

The company uses the weighted average method to compute the costs. Its total costs for the month are $$12,000$ for direct

materials and $$21,000$ for conversion costs. What is the total conversion cost per equivalent unit?