1. 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	$ 8,611
   Conversion costs, 3,000 units, 40% completed	5,972
   Materials added during April, 10,000 units	25,577
   Conversion costs during April	32,969
   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 April is

   a.$3.30

   b.$2.94

   c.$2.54

   d.$2.87