The debits to Work in Process Assembly Department for April, together with data concerning production, are as follow: April 1, work in process: Materials cost, 3,000 units $ 8,995 Conversion costs, 3,000 units, 40% completed 5,055 Materials added during April 10,000 units 26,104 Conversion costs during April 32,597 Goods finished during April, 12,000 units 0 April 30 work in process, 1,000 units, 40% completed 0 All direct materials are added at the beginning of the process, and the first in, first-out method is used to cost inventories. The conversion cost per equivalent unit for Aprilis Oa. $2.51 Ob. $2.85 Oc. 53.26 Od. 52.91