Zymosis Manufacturing produces a pesticide chemical and usesprocess costing. There are three processing departmentslongdash?Mixing, ?Refining, and Packaging. On January? 1, the RefiningDepartment had 4 comma 000 gallons of partially processed productin production. During? January, 35 comma 000 gallons weretransferred in from the Mixing? Department, and 31 comma 000gallons were completed and transferred out. At the end of the?month, there were 8 comma 000 gallons of partially processedproduct remaining in the Refining Department. See additionaldetails below. Refining? Department, beginning balance at January 1?Quantity: 4 comma 000 units? (partially processed) Cost $ 15 comma600 of costs transferred in $ 4 comma 500 of materials cost $ 1comma 900 of conversion cost 22 comma 000 total account balanceCosts added during January Cost of units transferred in $ 222 comma400 Direct materials cost $ 93 comma 750 Conversion cost $ 48 comma000 Refining? Department, ending balance at January 31 ?Quantity: 8comma 000 units? (partially processed) Percent complete formaterials? cost: 85?% Percent complete for conversion? cost: 75?%What was the cost per equivalent unit with respect to conversioncosts for the Refining Department in the month of? January? (Usethe weightedminusaverage ?method, and round your calculations tothe nearest? cent.)??