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 $ 7,513 Conversion costs, 3,000 units, 40% completed 5,709 Materials added during April 10,000 units 26,808 Conversion costs during April 34,538 Goods finished during April, 12,000 units 0 April 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 Aprilis Oa. $3.45 Ob. $2.65 Oc. $3.00 Od $3.08