Advanced Technologies produces notebook computers in three departments assembly, testing and packing. Prior to the start of the production process, all the materials and component parts needed to assemble a computer are placed into a "kit." Manufacturing begins when the assembly department receives a kit and begins putting the computer together. Therefore, materials are added at the beginning of work in the department. Conversion costs are added evenly throughout the assembly process. Assume that the assembly department of Advanced Technologies began April with 900 units in its work in process inventory. Assembly on these units was three-fourths complete at the beginning of the month. During the month, 6, 500 units were started in the assembly department. At the end of the month, 800 of the units started were still in process; assembly on these units was 50% complete. The costs associated with production in assembly during April were as follows: Cost of units in beginning work in process inventory $ 125,000 Cost of materials used in April 600,000 Cost of direct labor and overhead for April 250,000 The equivalent units of production for materials is 6, 325 units 800 units 6, 500 units 400 units Refer to Question #16. The equivalent units of production for conversion is a. 6, 325 units b 800 units c 6, 500 units d. 400 units Refer to Question #16. The material cost per equivalent unit (rounded to the nearest cent) for materials is $92.30 $39.52