Larner Corporation uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below: Percent Complete with Respect to Conversion 40% Beginning work in process inventory.. Started into production during June. Ending work in process inventory. Units 24,000 86,000 19,000 20% According to the company's records, the conversion cost in beginning work in process inventory was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the department during the month. What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.)