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

April 1, work in process:

Line Item Description	Amount
Materials cost, 3,000 units	$ 7,200
Conversion costs, 3,000 units, 60% completed	6,000
Materials added during April, 10,000 units	25,000
Conversion costs during April	35,750
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 materials cost per equivalent unit for April is

a.$5.25

b.$2.08

c.$2.50

d.$2.48