Sunland Company has recently tried to improve its cost analysis for its manufacturing process. Units started into production equaled 6000 and ending work in process inventory equaled 400 units. Sunland had no beginning work in process inventory. Conversion costs are applied equally throughout production and materials are applied at the beginning of the process. What is the materials cost per unit if ending work in process inventory was 35% complete as to conversion costs and total materials costs equaled $24000?

$4.29.

$3.75.

$3.75.

$4.00.