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 860 Units started into production 4, 200 Units in ending inventory 400 Units transferred to the next department 4, 660 32 Materials Conversion Percentage completion of beginning inventory 70% 30% Percentage completion of ending inventory 80% 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: Materials Conversion Cost per equivalent unit $ 25.00 $ 31.00 Required: 1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.)