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, $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
- 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 method is used to cost inventories. The materials cost per equivalent unit for April is:
a) $7.50
b) $2.25
c) $8.75
d) $6.00