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Eire Products is a specialty lubricants company. The Lake Plant produces a single product in three departments: Filtering, Blending, and Packaging. Additional materials are added in the Blending Process when units are 50 to 55 percent complete with respect to conversion. Information for operations in June in the Blending process appear as follows.

Work in process on June 1 consisted of 13,000 barrels with the following costs.

	Amount	Degree of Completion
Filtering costs transferred in	$	11,740			100	%
Costs added in Blending
Direct materials	$	0			0	%
Conversion costs		21,635			30	%
	$	21,635
Work in process June 1	$	33,375

During June, 136,000 barrels were transferred in from Filtering at a cost of $205,360. The following costs were added in Blending in June.

Direct materials	$	521,500
Conversion costs		774,225
Total costs added	$	1,295,725

Blending finished 135,000 barrels in June and transferred them to Packaging. At the end of June, there were 14,000 barrels in work in process inventory. The units were 60 percent complete with respect to conversion costs.

The Blending Department uses the FIFO method of process costing.

Required:

Calculate the following for June for the Blending Department using the FIFO method. (Round "Cost per equivalent unit" to 2 decimal places.)

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