Colle Manufacturing uses a weighted$-$average process$-$costing system. All materials are introduced at the start of manufacturing and conversion costs are incurred evenly throughout the process. The company's beginning and ending work$-$in$-$process inventories totaled $10,000$ units and $15,000$ units, respectively, with the latter units being $2/3$ complete at the end of the period. Colle started $30,000$ units into production and completed $25,000$ units. Manufacturing costs follow.

Beginning work in process: Materials, $$60,000$; conversion cost, $$150,000$

Current costs: Materials, $$180,000$; conversion cost, $$480,000$

Universal's equivalent$-$unit cost for conversion cost is: