Tooker Company adds materials at the beginning of the process in Dept A. Information concerning the materials used in April production is as follows:

Units

Wip, April 1 (50% complete)

10,000

Started during April

50,000

Completed and transferred to next department during April

36,000

Normal spoilage

3,000

Abnormal spoilage

5,000

WIP, April 30 (70% complete)

16,000

Under its system, costs of normal spoilage are treated as a part of the cost of good units produced.The costs of abnormal spoilage are charged to factory overhead control.Using the weighted average method, what is the EUP for the materials unit cost calculation for the month of April?