Boron refineries had 50,000 gallons started in its process in June. At June 30 35,0000 gallons were completed and transferred to finished goods and 10,000 gallons were still in process, 1/4 completed after materials, labor and overhead. The remaining 5,000 units were lost to evaporation, a normal result of the process. Cost of production during the month were 75,000, 50,000, and 25,000 for material, labor and overhead , respectfully. What is the cost per equivalent unit in june