Department Fhad 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $13,300. Of the $13,300, $8,000 was for material and $5,300 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $30,300. 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 $31,300 and factory overhead was $20,000. If the average cost method is used, the materials cost per unit (to the nearest cent) would be Oa. $2.22 Ob. $3.19 Oc. $2.13 Od. $1.74