How do you calculate using the following problem what the material cost per unit would be using Average cost method?

Department F had 4,000 units in Work in Process that were 40% completed at the beginning

of the period at a cost of $11,800. Of the $11,800, $7,000 was for material and $4,800 was for

conversion costs. 14,000 units of direct materials were added during the period at a cost of

$29,200. 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

$33,700 and factory overhead was $18,700.