Carla Vista Company reported the following information for the month of April:

		Units
Work in Process
Beginning inventory, April 1		8,300
Added to production		40,800
Completed and transferred out		?
Ending inventory, April 30		6,500

Ending inventory was 100% complete with respect to materials and 84% complete with respect to conversion costs. Carla Vista also reported the following cost information in April:

		Costs
		Materials		Conversion
Work in Process
Beginning inventory, April 1		$10,251		$28,195
Added to production		68,800		128,000

(a)

What was the cost per equivalent unit for materials? (Round answer to 2 decimal places, e.g. 15.25.)

Materials cost per EU

$enter Materials cost per equivalent unit in dollars rounded to 2 decimal places