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 $$8,200$

Conversion costs, $3,000$ units, $80\%$ completed $6,000$

Materials added during April, $10,000$ units $26,600$

Conversion costs during April $34,300$

Goods finished during April, $11,500$ units $$

April $30,$ work in process, $1,500$ units, $60\%$ completed $$

All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories.

The materials cost per equivalent unit $($to the nearest cent$)$ for April is

a$.$ $$3\mathrm{.}03$

b$.$ $$3\mathrm{.}48$

c$.$ $$2\mathrm{.}40$

d$.$ $$2\mathrm{.}68$