Had 4,000 units in work in process that were 40% completed at the beginning of the period at a cost of $12,500. of the $12,500, $8,000 was for material and $4,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. all materials are added at the beginning of the process. direct labor was $32,450 and factory overhead was $18,710. if the average cost method is used the material cost per unit (to the nearest cent) would be: