Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $11,400. Of the $11,400, $7,000 was for material and $4,400 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $30,600. 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 $32,900 and factory overhead was $18,100. If the weighted average method is used, the conversion cost per unit (rounded to the nearest cent) would be Oa. $3.69 Ob. $3.08 Oc. $5.04 Od. $3.21