Phypho Company uses the Weighted Average method in its process costing system. The company adds materials at the beginning of the process. Conversion was 45% complete with respect to the 11,000 units in work in process at May 1 and 40% complete with respect to the 12,000 units in work in process at May 31. During May, 27,000 units were started into production. An analysis of the costs relating to work in process at May 1 and to production activity for May follows: Materials Conversion Work in process May 1 $28,420 $45,556 Costs added during May $ 252,020 $ 176,820 The total cost per equivalent unit for May was: (Round your answer to two decimal places. Do not enter dollar signs or commas.) soFHK LIAI