Krollon Company uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Units in beginning inventory Units started into production Units in ending inventory Units transferred to the next department 860 4,200 400 4,660 Percentage completion of beginning inventory Percentage completion of ending inventory Materials 70% 80% Conversion 30% 40% The cost of beginning inventory according to the company's costing system was $30,960, of which $17,200 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $238,518. The costs per equivalent unit for the month were as follows: Cost per equivalent unit Required: Materials $25.00 Conversion $31.00 1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.)