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 $7,000 conversion costs, 3,000 units, 66 79% completed 5,600 Materials added during May, 10,000 units 26 600 Conversion costs during May 32,200 Goods finished during May, 11,500 units 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 Ob. 3231 Oc $8.92 Od. stat