Use This Information About the Assembly Department to Answer the Questions

Multiple Choice

Use this information about the Assembly Department to answer the questions that follow.
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The debits to Work in Process-Assembly Department for April, together with data concerning production, are as follows:
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All direct materials are placed in process at the beginning of the process, and the average cost method is used to cost inventories.
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-The conversion cost per equivalent unit (rounded to the nearest cent) for April is

A) $2.70
B) $2.53
C) $3.31
D) $5.60