Question Content AreaThe debits to Work in ProcessAssembly Department for May, together with data concerning production, are as follows:May $1,$ work in process:Line Item DescriptionAmountMaterials cost, $3,000$ units$$8,600$Conversion costs, $3,000$ units, $66\mathrm{.}7\%$ completed$6,000$Materials added during May, $10,000$ units$27,100$Conversion costs during May$31,100$Goods finished during May, $11,500$ unitsMay $31$ work in process, $1,500$ units, $50\%$ completedAll direct materials are placed in process at the beginning of the process and the first$-$in$,$ first$-$out method is used to cost inventories. The materials cost per equivalent unit for May isa. $$2\mathrm{.}36$b$.$ $$3\mathrm{.}11$c$.$ $$3\mathrm{.}97$d$.$ $$2\mathrm{.}71$