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 $ 8,868 Conversion costs, 3,000 units, 40% completed 5,484 Materials added during April 10,000 units 26,914 Conversion costs during April 31,629 Goods finished during April, 12,000 units 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 cost flow method is used. The conversion cost per equivalent unit for Aprilis OB 5243 Ob. 52.75 Oc: 53.16 Od. 5282