Department F had 4,000 units in work in process that were 40% completed at the beginning of the period at a cost of $32,900. During the period, direct materials were added at a cost of $27,700, and 15,000 units of product were completed. Direct labor was $32,400, and factory overhead was $19,100. At the end of the period, 3,000 units that were 75% completed remained in work in process inventory. Assume that both direct materials and conversion costs are added evenly throughout the process.

If the weighted average method is used, the conversion cost per unit (rounded to the nearest cent) would be

a. $97,478

b. $108,000

c. $93,417

d. $112,100