The following information is available for Department C for the month of June:

Units Cost

Work in process, June 1 (70% complete) 10,000

Direct materials $ 36,000

Direct labor 18,000

Manufacturing overhead 24,000

Total work in process, June 1 $78,000 S

tarted in production during June 40,000

Costs added:

Direct materials $108,000

Direct labor 48,000

Manufacturing overhead 60,600

Total costs added during June $216,600

Work in process, June 30 (80% complete) 4,000

Materials are added at the beginning of the process. Round unit costs to two decimal places.

The cost per equivalent unit of production for materials using the weighted average method is