The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows:
| April 1, work in process: |
| Materials cost, 3,000 units |
$7,302 |
| Conversion costs, 3,000 units, |
| 2/3 completed |
$5,183 |
| Materials added during April, 10,000 units |
$25,533 |
| Conversion costs during April |
$32,123 |
| Goods finished during April, 11,500 units |
- - - |
| April 30 work in process, 1,500 units, |
| 1/2 completed |
- - - |
All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. What is the materials cost per equivalent unit for April?