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 $7,783 Conversion costs, 3,000 units, 40% completed 5,682 Materials added during April 10,000 units 25,891 Conversion costs during April 30,632 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. 52.66 Ob. $3.06 Oc. 52.74 Od. 52.36