We know the following for April, for Department A:

April 1, work in process:

Materials cost, 3,000 units	$ 7,200
Conversion costs, 3,000 units, 40% completed	6,000
Materials added during April, 10,000 units	$25,000
Conversion costs during April	$30,800
Goods finished during April, 12,000 units	0
April 30 work in process, 1,000 units, 40% completed	0

All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories.

The materials AND conversion cost per equivalent unit for April would be: