he debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: 0 April 1, work in process: Materials cost, 3,000 units $8,166 Conversion costs, 3,000 units, 40% completed 5,978 Materials added during April 10,000 units 27,697 Conversion costs during April 34,449 Goods finished during April 12,000 units April 30 work in process, 1,000 units, 40% completed All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for Aprilis Os. 53.00 Ob. $344 Oc. 55.08 Od. 52.65 0