The manufacturing data for the Assembly Department for April are as follows: April 1, balance, 3,000 units, 80% completed Materials added during April, 10,000 units $13,800 26,300 34,000 Conversion costs during April Goods finished during April, 11,500 units April 30, work in process, 1,500 units, 60% completed All direct materials are placed in process during production, and the weighted average method is used to cost inventories. The cost per equivalent unit (to the nearest cent) for April is Oa. $3.03 Ob. $5.70 Oc. $2.40 d. $3.48