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 $ 8,108 Conversion costs, 3,000 units, 40% completed 5,951 Materials added during April, 10,000 units 26,228 Conversion costs during April 33,029 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 cost flow method is used.

The conversion cost per equivalent unit for April is

a.$2.87

b.$2.54

c.$3.30

d.$2.95