The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials cost, 3,000 units $8,688 Conversion costs, 3,000 units, 2/3 completed $5,734 Materials added during April, 10,000 units $26,417 Conversion costs during April $33,286 Goods finished during April, 11,500 units - - - April 30 work in process, 1,500 units, 1/2 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. What is the materials cost per equivalent unit for April?