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 |
mce_markernbsp; 7,200
|
| Conversion costs, 3,000 units, 60% completed |
6,000
|
| Materials added during April, 10,000 units |
25,000
|
| Conversion costs during April |
35,750
|
| Goods finished during April, 12,000 units |
0
|
April 30 work in process, 1,000 units, 40% completed
|
0 |
All direct materials are added 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 April is