Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,900. Of the $12,900, $8,900 was for material and $4,000 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $26,600. 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 $34,700 and factory overhead was $19,800. If the weighted average method is used, the conversion cost per unit (rounded to the nearest cent) would be Oa. $5.32 Ob. $3.90 Oc. $3.25 Od. $3.39