Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $14,600. Of the $14,600, $9,000 was for material and $5,600 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $29,600. 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 $35,000 and factory overhead was $18,800. If the weighted average method is used, the conversion cost per unit (rounded to the nearest cent) would be Oa. $3.44 Ob. $5.40 Oc. $3.96 Od. $3.30