The debits to Work in Process-- Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units $8,000 Conversion costs, 3,000 units, 66,7% completed 6,000 Materials added during May, 10,000 units 30,000 Conversion costs during May 31,000 Goods finished during May. 11,500 units 0 May 31 work in process, 1,500 units, 50% 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 inventaries. The mature cont per equivalent unit for May is Do. $2.31 b. $2.92 c. $3.80 a. $3.00 0