A company uses the FIFO method for inventory costing. At the start of the period the production department had 50,000 units in beginning Work in Process inventory which were 35% complete; the department completed and transferred 170,000 units. At the end of the period, 17,000 units were in the ending Work in Process inventory and are 70% complete. The production department had labor costs in the beginning goods is process inventory of $92,000 and total labor costs added during the period are $726,675. Compute the equivalent cost per unit for labor.