1. The debits to Work in ProcessAssembly Department for May, together with data concerning production, are as follows:

   May 1, work in process:
   Materials cost, 3,000 units	$7,100
   Conversion costs, 3,000 units, 50% completed	5,800
   Materials added during May, 10,000 units	27,900
   Conversion costs during May	31,300
   Goods finished during May, 11,500 units	0
   May 31 work in process, 1,500 units, 50% completed	0

   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

   a.$2.43

   b.$2.79

   c.$3.84

   d.$3.13