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	$8,400
Conversion costs, 3,000 units, 80% completed	5,400
Materials added during April, 10,000 units	25,800
Conversion costs during April	34,300
Goods finished during April, 11,500 units	0
April 30 work in process, 1,500 units, 60% completed	0

All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is

a.$3.45

b.$3.97

c.$3.20

d.$3.05