2. 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	$8,989
Conversion costs, 3,000 units,
2/3 completed	$5,736
Materials added during April, 10,000 units	$27,651
Conversion costs during April	$34,646
Goods finished during April, 11,500 units	- - -
April 30 work in process, 1,500 units,
1/2 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. What is the materials cost per equivalent unit for April?

Select the correct answer.

A.

$2.77

B.

$3.46

C. $2.40

D. $2.82