The balance in beginning Work in Process at Marshall Rubber Company for direct labor was $145,200. During the month of March, an additional $897,612 of direct labor was incurred, and 37,800 pounds of rubber were produced. At the end of March, 10,200 pounds of rubber were in process and the units were 40 percent complete. At the start of March, the company had 6,300 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.)

Cost per equivalent unit

$enter the cost per equivalent unit amount in dollars

per pound