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The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:

April 1, work in process:

Materials cost, 3,000 units	$7,200
Conversion costs, 3,000 units, 40% completed	6,000
Materials added during April, 10,000 units	25,000
Conversion costs during April	30,800
Goods finished during April, 12,000 units	0
April 30 work in process, 1,000 units, 40% completed	0

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 April is