Department Fhad 4,000 units in Work in Process that were completed at the beginning of the period at a cost of $13,800. Of the $13,800, $9,000 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 $26,200 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 Director was $30,900 and factory overhead was $18,000 If the average cost method is used the materials cost per unit to the nearest cent) would be a $2.04 Oc $1.60 d. $2.93