In April, A Manufacturing had the following unit production costs: materials $15 and conversion costs $11. On April 1, it had zero work in process. During April, Lasso transferred out 23,200 units. As at April 30, 2,410 units that were 40% complete as to conversion costs and 100% complete as to materials were in ending work in process. *** Calculate the cost per univalent unit of material costs