Information concerning Department A of Ali Company for the month of June is as follows: 

 Unit MaterialsCosts Work in process, beginning of month 20,000 $14,250 Started in June 85,000 $66,600 Units completed 90,000 Work in process, end of month 15,000 All materials are added at the beginning of the process. 

Using the average cost method, the cost (rounded to two places) per equivalent unit for materials is: