Question: The debits to Work in ProcessAssembly Department for May, together with data concerning production, are as follows: May 1, work in process: Materials cost, 3,000

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$7,000
Conversion costs, 3,000 units, 50% completed5,700
Materials added during May, 10,000 units26,000
Conversion costs during May33,200
Goods finished during May, 11,500 units0
May 31 work in process, 1,500 units, 50% completed0

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?

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