At the beginning of the month, 200 transactions were in progress in the Cutting Department of FitsAll, 70% of which were completed on a material basis. During the month, 2,000 units were transferred to the next department. At the end of the month, 100 units were still under construction and 60% complete in terms of materials. The initial material cost in the process inventory was $2,721, and a material cost of $39,200 was added during the month. 

What is the equivalent cost per unit for material costs using the weighted average method?