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Sury Company reported the following information for the month of April: table [ [ Work in Process,Units ] , [ Beginning inventory, April 1

Sury Company reported the following information for the month of April:
\table[[Work in Process,Units],[Beginning inventory, April 1,9,500],[Added to production,42,500],[Completed and transferred out,],[Ending inventory, April 30,4,200]]
Ending inventory was 100% complete with respect to materials and 65% complete with respect to conversion costs.
Sury also reported the following cost information in April:
Costs
Materials
Conversion
Work in Process
Beginning inventory, April 1,$11,000,$17,160
Added to production
67,044
114,218
(a)
What was the cost per equivalent unit for materials? (Round answer to 2 decimal places, e.g.15.25.)
Materials cost per EU
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