The Cameron Corporation manufactures custom-made purses. The following data pertains to Job XY5:

Direct materials placed into production…………..$4,000

Direct labor hours worked………………………50 hours

Direct labor rate per hour……………………………..$15

Machine hours worked…………………………100 hours

Factory overhead is applied using a plant-wide rate based on direct labor hours. Factory overhead was budgeted at $80,000 for the year and the direct labor hours were estimated to be 20,000. Job XY5 consists of 50 units.

What is the materials cost per unit for Job XY5?