At the beginning of the period, there were 3,000 tons in process, 30% complete with respect to materials. There were 12,000 tons transferred into the process, of which 1,000 tons were remaining in work in process at the end of the period. The ending work in process was 60% compTete Materials were introduced at the beginning of the process and had a total cost of $415,000. What was the cost per equivalent unit for materials? as to materials. (Ctr)