DeVall Company has no beginning work in process; $13,000$ units are transferred out and $2,000$ units in ending work in process are $70\%$ finished as to conversion costs and fully complete as to materials cost. If total materials cost is $$60,000,$ the unit materials cost is:

$$

DeVall Company has no beginning work in process; $13,000$ units are transferred out and $2,000$ units in ending work in process are $70\%$ finished as to conversion costs and fully complete as to materials cost. If total materials cost is $$60,000,$ the unit materials cost is:

$$

$$4\mathrm{.}17$

$$4\mathrm{.}62$

Answer not given

$$4\mathrm{.}00$