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Department F had 4,000 units in work in progress that were 40% completed at the beginning of the period at a cost of $11, 200. Of the $11, 200, $7, 100 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 $29, 500, 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 $34,000 and factory overhead was $18, 100. If the average cost method is used, the materials cost per unit (to the nearest cent) would be $1.66 $2.12 $2.03 $3.05