HELP ME PLEASE

Store Norsk Mine \#7 had beginning inventory of 30,000 units that were 40% complete to direct materials and 50% complete as to conversions costs in Department \#1. The cost associated with those units was $67,200 of direct materials and $262,400 of conversion costs. During the period they started 150,000 units. They requisitioned $436,800 direct materials into production and used $393,600 of direct labor. Factory overhead is applied at a rate of 50% of direct labor. At the end of the period there were 40,000 units in ending WIP that were 70% complete as to direct materials and 60% complete as to conversion costs. The weighted-average method is used. The cost per equivalent unit with respect to conversion costs is $