Production records show that there were $390$ units in the beginning inventory, $3($b$)$

What is the unit materials cost for May? $($Round answer to $2$ decimal places, e$.$g$.12\mathrm{.}55.)$

Unit materials cost $$5\%$ complete, $1,250$ units started into production, and $1,250$ units completed and transferred out. The beginning work in process inventory had materials costs of $$1,910$ and conversion costs of $$1,680.$ The units in ending inventory were $40\%$ complete as to conversion costs. Materials are entered at the beginning of the painting process, and conversion costs are incurred uniformly throughout the process.