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Nunez Products Inc -If Nunez Uses the First-In,first-Out (FIFO)method of Computing Equivalent Units

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Nunez Products Inc. uses process costing. The following information was available for the current year:
 Number  Production  of units  Costs  Beginning work-in-process ( 20% complete)  400$640 Current period production 20000133760 Ending work-in-process ( 40% complete)  6000\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 400 & \$ 640 \\\text { Current period production } & 20000 & 133760 \\\text { Ending work-in-process ( } 40 \% \text { complete) } & 6000 &\end{array}


-If Nunez uses the first-in,first-out (FIFO) method of computing equivalent units and assigning product costs,what is the cost per equivalent unit? (round to nearest cent)

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