Carla Vista Company has the following record of costs. Production records show that there were 600 units in the beginning inventory, 30% complete, 1,800 units started, and 1,500 units transferred out. The beginning work in process had materials cost of $3,040 and conversion costs of $750. The units in ending inventory were 40% complete. Materials are entered at the beginning of the painting process. What is the unit materials cost for May? (Round unit cost to 2 decimal places, eg. 2.25.) The unit materials cost for May $