Information concerning Department A of Ali Company for the month of June is as follows:
Units Materials
Costs
Work in process, beginning of month 20,000 $14,550
Started in June 85,000 $66,300
Units completed 90,000
Work in process, end of month 15,000
All materials are added at the beginning of the process. Using the average cost method, what the cost (rounded to two places) per equivalent unit for materials for June is: