The assembly department of bytesize, inc., manufacturer of computers, incurred $ 290 comma 000 in direct material costs and $ 70 comma 000 in conversion costs. the equivalent units of production for direct materials and conversion costs are 2 comma 000 and 600, respectively. the weightedminusaverage method is used. the cost per equivalent unit of production (eup) for conversion costs is (round your answer to the nearest cent.)