Timekeeper Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Timekeeper Inc. uses weighted−average costing.

Data for the Assembly Department for June 2017 are:
Work in process, beginning inventory

380 units

Direct materials (100% complete)

Conversion costs (50% complete)
Units started during June

950 units

Work in process, ending inventory:

160 units

Direct materials (100% complete)

Conversion costs (75% complete)
Costs for June 2017:
Work in process, beginning inventory:

Direct materials

$91,500

Conversion costs

$136,000

Direct materials costs added during June

$601,000

Conversion costs added during June

$401,000

What is the conversion cost per equivalent unit in June?