The Lloyd Company uses a process costing system There were no units in the beginning workinprocess, 1,400 were started and 1,000 units were completed and transferred out The units at the end of the period were 60 complete regarding materials and 40 complete regarding conversion The cost of materials added during the current period amounted to $31,944 the cost of conversion added during the current period amounted to $30,016 .What is the cost per equivalent unit for materials?