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 Conversion costs, 3,000 units, 66.7% completed Materials added during May, 10,000 units Conversion costs during May Goods finished during May, 11,500 units May 31 work in process, 1,500 units, 50% completed $ 8,000 6,000 30,000 31,000 0 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, materials cost per equivalent unit for May is O.. $2.92 Ob. 52.31 c. 53.80 Od 53.00