Questions 74 and 75 employ the following data set: The debits to Work in Process-Assembly Department for April, relating to the Erie and Lackawanna Corporation (a process costing company), together with other data concerning production, are as follows: April 1, Work in Process: Materials cost, 3,000 units Conversion costs, 3,000 units, 80% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30, Work in Process, 1,500 units, S 7,500 6,000 29,000 35,000 60% completed All materials are placed in process at the beginning of the process and the average cost method is used to cost the inventories. 74. The materials cost per equivalent unit (to the nearest cent) for April is a. $2.60 b. $2.81 c. $3.02 d. $2.26 75. The conversion cost per equivalent unit (to the nearest cent) for April is a. $2.70 b. $2.53 c. $3.31 d. $5.60