Assume a company uses the weight$-$average method in its process costing. Its Work in Process T$-$account for the Refining Department for August is:

$\backslash$table$[[$Work in Process: Refining Department,$],[,,$Completed and transferred to$],[$August $1$ balance,$62,000,$Finished Goods$],[$Materials$,310,000,],[$Direct labor,$72,000,],[$Overhead$,181,000,],[$August $31$ balance,?,$]]$

The August $1$ work in process inventory consisted of $6,000$ units with $$39,000$ in materials cost and $$23,000$ in conversion cost. The August $1$ work in process inventory was $100\%$ complete with respect to materials and $40\%$ complete with respect to conversion. During August $48,000$ units were started into production. The August $31$ work in process inventory consisted of $8,000$ units that were $100\%$ with respect to materials and $60\%$ complete with respect to conversion.

The cost per equivalent unit for materials is closest to: