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 Conversion costs, 3,000 units, 80% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30 work in process, 1,500 units, 60% completed $8,900 6,000 26,100 34,700 All direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories The conversion cost per equivalent unit (to the nearest cent) for April is Oa. $3.13 Ob. $3.28 Oc $3.54 Od. $4.07