Acompany that produces a single product using a continuous process had no work in process on april 1. during the month of april, 10,000 units were started and 9,000 completed units were transferred. the ending work-in-process inventory was complete as to materials and 50% complete as to conversion. the cost of direct materials was $114,000, and the cost of direct labor amounted to $38,000. manufacturing overhead is assigned at the rate of 50% of direct materials. for the purpose of determining the cost of goods manufactured in april, what is the cost per equivalent whole unit?