Question 17 (6 points) **The debits to Work in Process --Assembly Department for April, together with data concerning production, are as follows: Work in process, April 1, 5,000 units: Direct materials cost, 5,000 units $ 7,200 Conversion costs, 5,000 units, 60% completed $ 6,000 Direct materials added during April, 12,000 units $ 27,000 Conversion costs during April $ 35,750 Goods finished during April, 16,000 units Goods finished during April, 16,000 units Work in process, April 30, 1,000 units, 40% 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 April is: $1.59 per unit $2.25 per unit $1.69 per unit $2.01 per unit