The debits to Work in Process - Assembly Department for April, together with data concerning production, are as follows:

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. What is the materials cost per equivalent unit for April?

A. 2.77

B. 3.46

C. 2.40

D. 2.82

April 1, work in process: Materials cost, 3,000 units Conversion costs, 3,000 units, 2/3 completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 units April 30 work in process, 1,500 units, $5,736 $27,651 $34,646 1/2 completed