An entity makes furniture. At the beginning of July they have 60 tables that are 70% complete with a value of $1,183. During the month a further 130 tables are begun and $3,192 of costs are incurred. At the end of the month, 20 tables are only 25% complete, the remainder have been finished. No losses were expected or incurred during the period.What is the cost per equivalent unit using the FIFO approach to opening WIP?