Started in process- 36,000 units Completed and transferred- 24,000 units Completed and on hand- 8,000 units In process, end (3/4 completed)- 4,000 units Materials are applied 60% when the process is started and 40% when the process reaches 80% completion. Labor and overhead are applied evenly. The production costs for the month of April were the following: Materials 28,000 Labor 5,250 Overhead- 1,750 Determine the unit cost for materials