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 $8,300 Conversion costs, 3,000 units, 66.7% completed 5,300 Materials added during May, 10,000 units 26,300 Conversion costs during May 30,800 Goods finished during May, 11,500 units 0 0 May 31 work in process, 1,500 units, 50% 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 May is $2.63 $3.91 $3.08 $2.29