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 Conversion costs, 3,000 units, 40% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed $ 8,083 5,752 27,226 33,703 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 Oa. $2.59 Ob. $3.01 Oc. $2.93 Od. $3.37