costs. 14,000 units of direct materials were added during the period at a cost of $25,000, 15,000 units were completed during the period, and 3,000 units were 75 All materials are added at the beginning of the process. Direct labor was $31,900 and factory overhead was $18.800 F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $14,200. Of the $14,200, $8,900 was for matenal tbe period, and 3.000 unts were 75% completed at the end of the period If the average cost method is used, the conversion cost per unit (to the nearest cent) would be Oa $3.73 Ob. $3.11 . $3.09 Od. $3.25