$23.$A Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following

information pertains to operations for the month of May $2024$:

The beginning inventory was $60\%$ complete for materials and $20\%$ complete for conversion costs. The ending inventory was

$90\%$ complete for materials and $40\%$ complete for conversion costs.

Costs pertaining to the month of May are as follows:

The beginning inventory costs are: materials, $$54,560$; direct labor, $$20,320$; and factory overhead, $$15,240.$

Costs incurred during May are: materials used, $$468,000$; direct labor, $$182,880$; and factory overhead, $$391,160.$

Using the weighted$-$average method, the equivalent unit cost of materials for May is