The debits to Work in Process-Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 50% completed Materials added during May, 10,000 units Conversion costs during May Goods finished during May, 11,500 units $8,400 5,200 28,000 32,200 0 May 31 work in process, 1,500 units, 50% completed i All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. The materials cost per equivalent unit for May is Oa. $2.30 Ob. $4.06 Oc. $3.22 Od. $2.43 M