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, 50% completed 5,700 Materials added during May, 10,000 units 25,300 Conversion costs during May 31,100 Goods finished during May, 11,500 units May 31 work in process, 1,500 units, 50% completed 0 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. 52.20 b. $2.53 Oc. $3.81 Od 53.11 0