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 $9,000 Conversion costs, 3,000 units, 80% completed 6,000 Materials added during April, 10,000 units Conversion costs during April 26,200 33,600 Goods finished during April, 11,500 units April 30, work in process, 1,500 units, 60% completed All direct materials are placed in process at the beginning of the process, and the weighted average method is used to cost inventories. The conversion cost per equivalent unit (to the nearest cent) for April is Oa. $3.96 Ob. $3.19 Oc. $3.44 Od. $3.05