The Assembly Department of ByteSize, Inc., manufacturer of computers, incurred $ 290 comma 000 in direct material costs and $ 70 comma 000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 2 comma 000 and 600, respectively. The weightedminusaverage method is used. The cost per equivalent unit of production (EUP) for conversion costs is ________. (Round your answer to the nearest cent.)