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 average cost method is used to cost inventories.
The conversion cost per equivalent unit (to the nearest cent) for April is:

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