Use this information about the Assembly Department to answer the question that follow.

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

April 1, work in process:
Materials cost, 3,000 units	$7,800
Conversion costs, 3,000 units, 80% completed	5,700
Materials added during April, 10,000 units	26,000
Conversion costs during April	32,000
Goods finished during April, 11,500 units	0
April 30 work in process, 1,500 units, 60% completed	0

All direct materials are placed in process at the beginning of the process, and the average cost method is used to cost inventories. The conversion cost per equivalent unit (rounded to the nearest cent) for April is

a.$3.04

b.$3.77

c.$2.90

d.$3.28