Galatasaray, Inc., manufactures car seats. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through Department A and Department B. Direct materials are added at the beginning of production (100% complete). Conversion costs are allocated evenly throughout production (30% complete). Galatasaray uses FIFO process costing method.

Units for Department A for April 2020 are:

Work in process, beginning inventory 2000 units

100% complete as to direct materials

30% complete as to conversion costs

Units started during April 6000 units

Work in process, endig inventory: 1000 units

40% complete as to conversion costs

100% complete as to direct materials

Costs for the Department A for April 2020 are:

Work in process, beginning inventory:

Direct materials $8,800

Conversion costs $4,680

Direct materials costs added during Apri $12,000

Conversion costs added during Apri $18,000

What is the unit cost per equivalent unit of beginning inventory in Department A?