Holcomb Company uses the weighted-average method in its process costing system. The Shaping Department is the second department in its production process. The data below summarize the department's operations in January. Units Percent Complete with Respect to Conversion Beginning work-in-process inventory 4,600 90 % Transferred in from the prior department during January 54,000 Completed and transferred to the next department during January 52,100 Ending work-in-process inventory 6,500 30 % The accounting records indicate that the conversion cost that had been assigned to beginning work-in-process inventory was $5,496 and a total of $88,668 in conversion costs were incurred in the department during January. What was the cost per equivalent unit for conversion costs for January in the Shaping Department