Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,200. Of the $13,200, $8,800 was for materials and $4,400 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $27,700. 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 $32,200, and factory overhead was $19,700. If the average cost method is used, the materials cost per equivalent unit (rounded to the nearest cent) would be