Hope Hernandez Co. uses the weighted-average method in its process costing system. Operating data for conversion costs for the first processing department for the month of May appear below Units % Complete Materials Conversion Costs BWIP 10,000.00 60% 80% Additions 71,000.00 EWIP 16,000.00 45% 40% According to the company's records, direct material, and the conversion cost in beginning work in process inventory were $21,250 and $25,500 at the beginning of June, respectively. Additional direct material of $249,500 and conversion costs of $170,850 were incurred in the department during the month. Determine the cost per equivalent unit for the product