Opal Industries uses a process costing system. Direct materials are added at the beginning of the process, month of August whereas conversion costs are incurred evenly throughout the process. Here are data for the Work in process inventory, beginning Units Direct naterial costs Conversion costs Direct materials added Conversion costs incurred Units started in production Units completed and transferred out Work in process inventory, ending 17,200 units $52,500 $53,265 $443,100 $263,000 160,000 units 117,000 units 60,200 units The units in beginning work in process inventory are 70% complete with respect to conversion costs and the units in ending work in process inventory are 50% complete with respect to conversion costs. What is the cost per equivalent unit for conversion costs during the month of August