Response to the following problem:
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 $8000
Conversion costs, 3000 units 66.7% complete $6000
Materials added during April, 10,000 units $30,000
Covension cost during April $31,000
Goods finished during April, 11,500 units
April 30 work in process, 1,500 units, 50% 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.
Determine the materials cost per equivalent unit for April .