The balance in begin work in process at Oak Ridge rubber Company for direct labor was $$137,000.$

During the month of March, and additional $$807,820$ of direct labor was incurred, and $33,500$ pounds of robber war produce. At the end of March, $9,800$ pounds of rubber were in process and the units were $60$ percent completed. At the start of March, the company had $5,600$ pounds of rubber that were $30$ percent completed. Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughtout the production process. $($Round answer to $2$ decimal places, e$.$g$\mathrm{.}25\mathrm{.}26.)$ cost per equivalent unit $ $?$ Per pound