Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,200. Or the $13,200, $7,300 was for material and $5.900 was for 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 period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process Direct labor was $34,900 and factory overhead was $18,300. If the average cost method is used, the materials cost per unit (to the nearest cent) would be a $1.64 b. $2.00 C. $3.00 d. $2.09