Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,400. Of the $12,400,$7 conversion costs. 14,000 units of direct materials were added during the period at a cost of $28,700.15,000 units were completed during the perio at the end of the penod. All materials are added at the beginning of the process. Direct labor was $32,600 and factory overhead was $18,500. If the weighted average method is used, the conversion cost per unit (rounded to the hearest cent) would be a. 53.11 b. 53.73 c. $5.09 d. $33.25