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 $8,015 Conversion costs, 3,000 units, 40% completed 5,994 Materials added during April 10,000 units 25,233 Conversion costs during April 34,610 Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed 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 0 0 OD 144