The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows:
April 1, work in process:
Materials cost, 3,000 units $ 8,000
Conversion costs, 3,000 units,
66.7% completed
6,000Materials added during April, 10,000 units30,000
Conversion costs during April
31,000
Goods finished during April, 11,500 units
---
April 30 work in process, 1,500 units,
50% completed
---
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 April is:$3.00$3.80$2.92$2.31