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 $8,974
Conversion costs, 3,000 units,
2/3 completed, $5,268
Materials added during April, 10,000 units $27,499
Conversion costs during April $30,134
Goods finished during April, 11,500 units ---
April 30 work in process, 1,500 units,
50% 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. The conversion cost per equivalent unit for April is?