$8,100 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 Conversion costs, 3,000 units, 50% completed 5,400 Materials added during May, 10,000 units 27,000 Conversion costs during May 33,900 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 0 0 Oa. $3.39 Ob. $4.20 Oc. $2.35 Od. $2.70