Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,000. Of the 312,000,57,900 was for material and $4,100 was for conversion costs, 14,000 units of direct materials were added during the period at a cost of $28,400,15,000 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 iabor was $34,300 and factory overhead was 519,200 If the average cost method is used, the conversion cost per unit (to the nearest cent) would be a. 5320 b. 33st c. 5524 d. 5334