Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,800. Of the $12,800, $8,300 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 $31,900. 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 $33,200 and factory overhead was $19,200 If the weighted average method is used the materials cost per unit Crounded to the nearest cent) would be OSS 5133 52.23