Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,400. Of

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Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,400. Of

the $13,400, $8,600 was for material and $4,800 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $25,300. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $33,000 and factory overhead was $20,000. If the average cost method is used, the conversion cost per unit (to the nearest cent) would be a.$3.35 b.$5.25 c.$3.21 d.$3.85

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