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 3000 units $7200, conversion costs 3000 units 40% complete $6000
Materials added during April 10000 units $25000
Conversion costs during April $30800
Goods finished during April 12000 units $?
April 30 work in process 1000 units 40% complete $?
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. The conversion cost per equivalent unit for April is:?