The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows: Work in process, April 1, 3,000 units: Direct materials cost, for 3,000 units $ 8,000 Conversion costs, for 3.000 units, 66.7% completed $ 6,000 Direct materials added during April 10,000 units $ 30,000 Conversion costs during April $31.000 Goods tinished during April 11.500 units Conversion costs during April $ 31,000 Goods finished during April, 11,500 units Work in process, April 30, 1,500 units, 50% completed All direct materials are placed in process at the beginning of the process and the first in, first-out method is used to cost inventories. The direct materials cost per equivalent unit for April is: $2.31 per unit $3,80 per unit $2.92 per unit $3.00 per unit