0 The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units $8,400 Conversion costs, 3,000 units, 50% completed 5,600 Materials added during May, 10,000 units 26,800 Conversion costs during May 34,400 Goods finished during May, 11,500 units May 31 work in process, 1,500 units, 50% completed All direct materials are placed in process at the beginning of the process, and the first- in, first-out method is used to cost inventories. The materials cost per equivalent unit for May is Oa. $3.44 Ob. $2.68 Oc. $2,33 Od. 64.28 0