1) Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $14,400. Of the $14,400, $8,900 was for material and $5,500 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $31,800. 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 $34,000 and factory overhead was $19,900. If the average cost method is used, the conversion cost per unit (to the nearest cent) would be

a.$5.40

b.$3.44

c.$3.30

d.$3.96