Conway Company uses the weighted-average method in its process costing system. The following information pertains to Processing Department A for the month of April: Number Cost of of units materials Beginning work in process 60,000 $20,000 Started in April 160,000 $54,000 Units completed 170,000 Ending work in process 50,000 All materials are added at the beginning of the process. The cost per equivalent unit for materials is closest to