Read, Inc., instituted a new process in October. During the month, 10,000 units were started in Department A. Of the units started, 1,000 were lost due to unavoidable factors at the beginning of the process, 7,000 were transferred to Department B, and 2,000 remained in work-in-process at October 31. The ending work-in-process was \(100 \%\) complete as to materials cost and \(50 \%\) complete as to conversion costs. Materials costs of \(\$ 27,000\) and conversion costs of \(\$ 40,000\) were recorded in Department A during October. What was the cost per finished equivalent unit in Department A?