On April 1, the Collins Company had 6,000 units of work-in-process in Department \(\mathrm{B}\), the second and last stage of their production cycle. The costs attached to these 6,000 units were \(\$ 12,000\) of costs transferred from Department A, \(\$ 2,500\) of material costs added in Department B, and \(\$ 2,000\) of conversion costs added in Department B. Materials are added at the beginning of the process in Department B. Conversion was \(50 \%\) complete on April 1. During April, 14,000 units were transferred in from Department A at a cost of \(\$ 27,000\); material costs of \(\$ 3,500\) and conversion costs of \(\$ 3,000\) were added in Department B. On April 30, Department B had 5,000 units of work-in-process, \(60 \%\) complete as to conversion costs. Using the weighted average method, compute the cost per equivalent unit in Department B for April.