Question 33 (Mandatory) (2.5 points) The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: $ 7,200 April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 60% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed 6,000 25,000 35,750 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: $2.48 $2.08 $2.50 $5.25