Transferred-in costs to account for are $100,000 of which $60,000 were added during the current period. Of the 800 units to account for, 400 were from beginning work in process, 250 were started and completed and 225 remained in ending work in process inventory. The ending work in process units are 100% complete as to direct materials and 70% complete as to conversion costs. What is the cost per equivalent unit of the transferred in costs in the current period, using the FIFO method