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$ 7,500 Conversion costs, 3,000 units, 2/3 completed6,000Materials added during April, 10,000 units26,000Conversion costs during April31,000Goods finished during April, 11,500 units---April 30 work in process, 1,500 units, 1/2 completed---

All direct materials are placed in process at the beginning of the process and the first-in, first-out method is used to cost inventories. The materials cost per equivalent unit for April is:

a. $2.60

b. $2.26

c. $2.50

d. $3.00