The balance in beginning Work in Process at Uli Rubber Company for direct labor was $146,900. During the month of March, an additional $775,420 of direct labor was incurred, and 31,500 pounds of rubber were produced. At the end of March, 10,500 pounds of rubber were in process and the units were 60 percent complete. At the start of March, the company had 5,700 pounds of rubber that were 40 percent complete. Calculate the cost per equivalent unit for labor, assuming that labor is added uniformly throughout the production process. {Round answerto2 decimal phases. 25.26.}