The debits to Work in ProcessAssembly Department for April, together with data concerning production, are as follows:

April 1, work in process:Materials cost, 3,000 units$7,201Conversion costs, 3,000 units, 40% completed5,018Materials added during April, 10,000 units27,121Conversion costs during April30,731Goods finished during April, 12,000 units0April 30 work in process, 1,000 units, 40% completed

0

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

a.$2.36

b.$2.67

c.$3.07

d.$2.74