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 $7,900 Conversion costs, 3,000 units, 80% completed 5,800 Materials added during April, 10,000 units 26,400 Conversion costs during April 31,900 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 materials cost per equivalent unit (to the nearest cent) for April is Oa. $2.37 Ob. $2.64 Oc. $2.98 Od. $3.43