Crane Company reported the following information for the month of April: Units Work in Process Beginning inventory, April 1 Added to production Completed and transferred out Ending inventory, April 30 7.700 42,300 4,000 Ending Inventory was 100% complete with respect to materials and 83% complete with respect to conversion Crane also reported the following cost information in April Costs Materials Conversion Work in Process Beginning inventory. April 1 Added to production $12.000 68,600 $16.300 120,000 Costs Materials Conversion Work in Process Beginning inventory, April 1 Added to production $12.000 68,600 $16,300 120,000 (a) What was the cost per equivalent unit for materials? (Round answer to 2 decimal places, e.g. 15.25) Materials cost per EU