ECO232 ? BUS242 From Internet Explorer Calculator Department F had 4,000 units in work in process that were 40% completed at the beginning of the period at a cost was for material and $5,300 was for conversion costs. 14,000 units of direct materials were added during the period were completed during the period, and 3,000 units were 75% completed at the end of the period. Al materials are a Direct labor was $34,600 and factory overhead was $18,000. If the average cost method is used, the conversion cost per unit (to the nearest cent) would be a. $3.36 Ob. $3.86 ??. $3.22 Od. $5.26