Shed Industries produces two products. The products' identified costs are as follows: Product A: Direct Materials $20,000 and direct labor is $12,000. Product B: Direct MAterials $15,000 and direct labor is $24,000. The company's overhead costs of $54,000 are allocated based on direct labor cost. Assume 4,000 units of product A and 5,000 units of Product B are produced. What is the cost per unit for product A?