159. When job-order costing is used to assign material costs and process costing is used to assign conversion costs, it is called 160. Figure 6-20Outrageous Cups Corp. manufactures cups. The company's manufacturing operations and costs applied to products for April were:MoldingHeat-treatFinishingDirect labor$25,000$12,500$ 7,500Factory overhead30,00017,50012,600Total$55,000$30,000$20,100Three types of cups were produced in April. The quantities and direct materials costs were:TypeQuantityDirect MaterialsCasts5,000$15,000 Cups7,00022,470Mugs8,00032,500Casts are produced in the Molding Department. Cups pass through the Molding and Finishing Departments. Mugs pass through all three departments. An operations costing system is used.Refer to Figure 6-20. What is Outrageous Cups' conversion cost per unit for the heat-treat operation, rounded to two decimal places?