Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,500. Of the $12,500, $8,000 was for material and $4,500 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 $32,450 and factory overhead was $18,710. If the average cost method is used, the materials cost per unit (to the nearest cent) would be Oa. $1.59 Ob. $1.91 Oc. $2.04 Od. $2.00 Department R had 4,000 units in work in process that were 66% completed as to labor and overhead at the beginning of the period; 36,200 units of direct materials were added during the period; 37,900 units were completed during the period; and 2,300 units were 26% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. The first-in, first-out method is used to cost inventories. The number of equivalent units of production for conversion costs for the period was a. 35,858 Ob. 37,900 Oc. 39,858 Od. 44,200