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% completed | 5,700 |
| Materials added during May, 10,000 units | 26,000 |
| Conversion costs during May | 33,200 |
| Goods finished during May, 11,500 units | 0 |
| 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?
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