The debuts 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 58,600 Conversion cont,3,000 units, 50% completed 5,000 Materials added dong May 10,000 units 25,900 Conversion costs during May 32,700 Good finished during May, 11 500 units 0 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 rathod is used. The materials cost per equivalent unit for May is Oc ses OS