Caculator 13,700, s8.500 was fo beginning of the period at a cost of $13,700. Of the $ Department F had 4,000 units in work in Process that were 40% completed at the material and $5,200 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $26,700. 15,000 units were during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of $31,200 and factory overhead was $19,500. the process. Direct labor was If the average cost method is used, the conversion cost per unit (to the nearest cent) would be 03. $3.24 b.$3.1 . $5.08 d. $3.73