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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 Conversion costs, 3,000 units, 40% completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 12,000 units April 30 work in process, 1,000 units, 40% completed $ 7,309 5,736 25,285 32,034 0 0 All direct materials are added at the beginning of the process, and the first-in, first-out method is used to cost inventories. The conversion cost per equivalent unit for April is Oa. $2.46 Ob. $2.86 Oc. $3.20 Od. $2.79