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Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $14,700. Of

Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $14,700. Of the $14,700, $8,800 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 $31,300. 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 $32,600 and factory overhead was $18,500.

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

$2.32

$2.23

$3.34

$1.82

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