Wildhorse Company reported the following information for the month of April:

		Units
Work in Process
Beginning inventory, April 1		7,000
Added to production		41,400
Completed and transferred out		?
Ending inventory, April 30		5,000

Ending inventory was 100% complete with respect to materials and 49% complete with respect to conversion costs. Wildhorse also reported the following cost information in April:

		Costs
		Materials		Conversion
Work in Process
Beginning inventory, April 1		$11,800		$16,100
Added to production		68,000		107,000

(a)

What was the cost per equivalent unit for materials? (Round answer to 2 decimal places, e.g. 15.25.)

Materials cost per EU

$Enter materials cost per equivalent unit in dollars rounded to 2 decimal places