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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

$7,302

Conversion costs, 3,000 units,


2/3 completed

$5,183

Materials added during April, 10,000 units

$25,533

Conversion costs during April

$32,123

Goods finished during April, 11,500 units

- - -

April 30 work in process, 1,500 units,


1/2 completed

- - -

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. What is the materials cost per equivalent unit for April?

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