The Debits to Work in Process--Assembly Department for April, Together

Multiple Choice

The debits to Work in Process--Assembly Department for April, together with data concerning production, are as follows:
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 materials cost per equivalent unit for April is:

A) $3.00
B) $3.80
C) $2.92
D) $2.31