Acme Cоmpаny is а mаnufacturer and uses prоcess cоsting. Acme has one processing department. During the current month, the ending work in process inventory has a balance of $111,300 and consists of 5,250 units which are 40% complete with respect to direct materials and 60% complete with respect to conversion costs. The cost per equivalent unit of production for direct materials during the month is $32. What is the cost per equivalent unit of production for conversion costs?