Nettle Co. uses process costing to account for the production of rubber balls. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. Equivalent units have been calculated to be 15,200 units for materials and 15,000 units for conversion costs. Beginning inventory consisted of $6,000 in materials and $15,000 in conversion costs. April costs were $44,840 for materials and $65,250 for conversion costs. Ending inventory still in process was 5,250 units (100% complete for materials, 50% for conversion). The equivalent cost per unit for materials using the FIFO method would be closest to: