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, 50% 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 $8,300 5,300 27,700 34,000 0 0 All direct materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. The materials cost per equivalent unit for May is Oa. $3.40 Ob. $2.41 Oc. $423 Od. $2.77