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 $ 7,773 Conversion costs, 3,000 units, 40% completed 5,755 Materials added during April, 10,000 units 25,686 Conversion costs during April 34,572 Goods finished during April, 12,000 units O O 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 Oa. $3.01 Ob. $3.09 Oc. $3.46 Od. $2.66