ABC Corp. adds the materials at the beginning of its production process, the materials and the conversion costs add them evenly. At the beginning of the period, the inventory in process had 60% completion; At the end of the period it had 50% completion. Other important data are: initial inventory of goods in process, 1,600 units; units started during the period, 2,000 and units completed during the period, 3,200. Initial inventory costs are distributed among: materials, $ 150,000, conversion costs, $ 80,000. The costs incurred during the period are distributed among: materials, $ 200,000, conversion costs, $ 260,000. Based on this information, we can say that the cost per unit equivalent in conversion costs for the period is Response Options Group

2,000

3, 200

3, 440

3, 600