The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows: April 1, work in process: $ 7,163 Materials cost, 3,000 units Conversion costs, 3,000 units, 40% completed 5,993 Materials added during April, 10,000 units 26,417 Conversion costs during April 32,216 Goods finished during April, 12,000 units 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 April is a. $2.80 b. $2.48 c. $2.88 Od. $3.22