Ahler Corporation Uses the FIFO Method in Its Process Costing

Ahler Corporation uses the FIFO method in its process costing.The following data concern the company's Assembly Department for the month of October. $\begin{array}{llcc}&\text { Materials}&\text { Conversion }\\ \text { Work in process, October 1.........................................} &\$13,870&\$12,400\\ \text {Cost added to production in the Assembly Department } &\\ \text { during Oetober............................................................} &\$23,360&\$29,760\\ \text { Equivalent units of production for October.................. } &3,650&3,100\\\end{array}$
Required:
Compute the costs per equivalent unit for the Assembly Department for October using the FIFO method.