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 $7,410 Conversion costs, 3,000 units, 40% completed 5,902 Materials added during April, 10,000 units 27,739 Conversion costs during April 33,486 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 is On. $2.99 Ob. $2.91 Oc. $3.35 Od. $2.58