Gary has recently tried to improve its analysis for its manufacturing process. Units started into production equaled 18,000 and ending work in process equaled 1,200 units. Mayer had no beginning work in process inventory. Conversion costs are applied equally throughout production, and materials are applied at the beginning of the process. If theending work in process is 25% complete and total materials costs equaled $72,000, the material cost per unit is ____________.