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The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: Materials

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 $8,921
Conversion costs, 3,000 units,
2/3 completed $5,061
Materials added during April, 10,000 units $26,616
Conversion costs during April $30,892
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 conversion cost per equivalent unit for April?

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