The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:

April 1, work in process:
Materials cost, 3,000 units	$8,700
Conversion costs, 3,000 units, 80% completed	5,900
Materials added during April, 10,000 units	25,700
Conversion costs during April	30,400
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 conversion cost per equivalent unit (to the nearest cent) for April is

a.$3.63

b.$3.16

c.$2.93

d.$2.79