Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $11,300. Of the $11,3,$7,000 was for material and $4,300 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $26,100.15,000 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 $31,500 and factory overhead was $19,300. If the weighted average method is used, the materials cost per unit (rounded to the nearest cent) would be $2.76 s1.50 $1.92 $1.84