Johnson Company uses the weighted average method in its process costing system. The company's first department started the month with 18,000 units in its beginning work in process inventory that were 10% complete with respect to conversion cost. The conversion cost in this beginning work in process inventory was $16,200. An additional $4,000 units were started into production during the month. There were 17,000 units in the ending work in process inventory of the department that were 60% complete with respect to conversion costs. A total of $850,120 in conversion costs were incurred in the department during the month. Calculate the cost per equivalent unit for conversion costs for the month. (show calculations here)