Saskatchewan Pulses Company makes flour from high-protein lentils. It uses a process costing system. In the month of January, the company started 12,000 units and completed and transferred out 8,000...

Saskatchewan Pulses Company makes flour from high-protein lentils. It uses a process costing system. In the month of January, the company started 12,000 units and completed and transferred out 8,000 units. There were no beginning inventories in January. January’s ending inventories were 75% complete with respect to labour and overhead and 100% complete with respect to materials. The company incurred $21,200 in conversion costs and $24,000 in direct materials costs during January.

Required:

What will be the total cost per equivalent unit?