Department F had 4,000 units in work in Process that were 40% completed at the beginning of the period at a cost of $12,500. O the $12,500, sa 400 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 $28,700. 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 $32,800 and factory overhead was $18,500. If the average cost method is used, the materials cost per unit (to the nearest cent) would be 0 a. $1.69 b. $2.15 Oc, $2.06 Od. $3.09