Boron Refiners had 50,000 gallons started in its process in June. At June 30th, 35,000 gallons were completed and transferred to finished goods and 10,000 gallons were still in process and were one-fourth completed as to materials, labor and overhead. The remaining 5,000 units were lost due to evaporation, a normal result of the process. Costs of production during the month were $75,000 for material; $50,000 for labor; and $25,000 for overhead. What is the cost per equivalent unit in June?