The debits to Work in Process - Assembly Deparment for Agni, together with data concerning production, are as follows:- Abirit 1. work in smasce All direct materials are added at the beginning of the process, and the first-in, frist out method is used to cost anventeries. The comvernien cost per ecuivalent init fat Agnt is a. 1273 (b. 53.05 c. $2.65 d. 52.35