In March, Lasso Manufacturing had the following unit production costs: materials $12 and conversion costs $8. On March 1, it had zero work in process. During March, Lasso transferred out 23,400 units. As at March 31, 2,070 units that were 60% complete as to conversion costs and 100% complete as to materials were in ending work in process. Calculate the cost per equivalent units for Materials (round your answer to 2 decimals) Please ignore $ sign