Palfax, Inc. manufactures an sunscreen product. Data for June follows: Work in process, June 1 Gallons Started in process Work in process, June 30 Costs added during the month Gallons Materials Conversion Costs 100,000 $300,000 $200,000 1,000,000 50,000 $2,000,000 $1,600,000 The beginning work in process inventory was 30% complete as to materials and 10% with respect to conversion costs (labor and overhead). The ending work in process inventory was 70% complete as to materials and 50% complete as to conversion costs. Using the Weighted-Average method, what is the cost per equivalent unit for materials