Pampered Chef Ltd. uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 13,650 units in its beginning work in process inventory that were 15% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $32,650. An additional 68,100 units were started into production during the month. There were 11,460 units in the ending work in process inventory of the Welding Department that were 45% complete with respect to conversion costs. A total of $806,320.64 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is:

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