Information about units processed and processing costs incurred during a recent month in the Refining Department of a manufacturing company follow: $(4$ marks$)$ Number of Units Conversion costs percentage complete Beginning work in process inventory $11,00035\%$ Units started into production $120,000-$ Units completed and transferred out $114,000-$ Ending work in process inventory $17,00030\%$ The beginning work$-$in$-$process inventory included $$11,000$ of conversion cost. During the month, the Refining Department incurred an additional $$290,000$ in conversion costs. Assuming that the company uses the FIFO method, what is the cost per equivalent unit for conversion costs for the month in the refining Department, rounded to the nearest cent? Question $15$ options: $$2\mathrm{.}54.$ $$2\mathrm{.}44.$ $$2\mathrm{.}59.$ $$2\mathrm{.}52.$