Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Units in beginning inventory 400 3,000 Units started into production Units in ending inventory 300 3,100 Units transferred to the next department Materials Conversion Percentage completion of beginning 80% 40% inventory Percentage completion of ending inventory 70% 60% The cost of beginning inventory according to the company's costing system was $11,040 of which $8,120 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $132,730. The costs per equivalent unit for the month were Materials Conversion Cost per equivalent unit $25.40 $18.20. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places. Total cost per equivalent unit