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

$8,677$

$5,981$

$27,101$

$30,178$

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

All direct materials are added at the beginning of the process, and the first$-$in$,$ first$-$out cost flow method is used.

The conversion cost per equivalent unit for April is

a$.$ $$2\mathrm{.}69$

b$.$ $$3\mathrm{.}02$

c$.$ $$2\mathrm{.}62$

d$.$ $$2\mathrm{.}32$