Puri Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 400 Materials costs $ 4,800 Conversion costs $ 3,300 Percent complete with respect to materials 85 % Percent complete with respect to conversion 45 % Units started into production during the month 5,800 Units transferred to the next department during the month 5,100 Materials costs added during the month $ 69,500 Conversion costs added during the month $ 82,300 Ending work in process inventory: Units in ending work in process inventory 1,100 Percent complete with respect to materials 55 % Percent complete with respect to conversion 45 % The cost per equivalent unit for conversion costs for the first department for the month is closest to: