-2. Mack Inc. uses a weighted-average process costing system. Direct materials and conve are incurred evenly during the production process. During the month of October, the following er ng cost were incurred. Conversion costs 70,000 The work-in-process inventory as of October 1 consisted of 5,000 units, valued at $4,300, that were 20% complete. During October, 27,000 units were transferred out. Inventory as of October 31 con sted of 3,000 units that were 50% complete. The weighted-average inventory cost per unit completed in October was a. $3.51. $3.88. c. $3.99 d. $4.00