The balance in beginning Work in Process at Cato Rubber Company for direct labor was $137,000. During the month of March, an additional $671,548 of direct labor was incurred, and 34,000 pounds of rubber were produced. At the end of March, 9,900 pounds of rubber were in process and the units were 40 percent complete. At the start of March, the company had 6,100 pounds of rubber that were 50 percent complete. Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughout the production process. (Round answer to 2 decimal places, e.g. 25.26.)