Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,266. Of the $12,266, $8,009 was for material and $4,257 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $27,251. 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 $31,232 and factory overhead was $18,549. If the average cost method is used what would be the material cost per unit (to the nearest cent)?