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 $7,200 Conversion costs, 3,000 units, 40% completed 6,000 Materials added during April, 10,000 units Conversion costs during April 25,000 30,800 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 April Op. 5248 Ob 3175 Ox 320 O. 55