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 $ 7,200conversion costs, 3,000 units, 60% completed 6,000materials added during april, 10,000 units 25,000conversion costs during april 35,750goods finished during april, 12,000 units 0april 30 work in process, 1,000 units, 40% completed 0all 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