Luna manufacturing uses a process costing-system. luna uses the weighted average method . the following information pertains to operations for the month of january: units beginning work-in-process inventory, january 1 14,000 started in production during january 370,000 completed production during january 187,000 ending work-in-process inventory, january 31 197,000 the beginning inventory was 80% complete for materials and 40% complete for conversion costs. the ending inventory was 85% complete for materials and 30% complete for conversion costs. costs pertaining to the month of january are as follows: beginning inventory costs are: materials of $152,800 and conversion cost of $165,600. costs incurred during january are: materials used of $1,849,200 and conversion cost of $2,410,800. what is the conversion cost per equivalent unit for december, rounded to two decimal places?