2. The debits to Work in Process Assembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000 units $ 8,000 Conversion costs, 3,000 units, 66.7% completed 6,000 Materials added during May, 10,000 units 30,000 Conversion costs during May 31.000 Goods finished during May, 11,500 units May 31 work in process, 1.500 units, 50% completed 0 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 May is $3.00 $3.80 $2.92 $2.31 b. d