of the period at a cost of $13,700. or the $13,70o, $7,700 was for material and $6,000 was for Department F had 4,000 units in Work in Process that were 40% completed at the the end of the period. All materials are added at the beginning of the process. Direct labor was $31,500 and factory overhead was $18,100. If the average cost method is used, the conversion cost per unit (to the nearest cent) would be costs. 14,000 units of direct materials were added during the period at a cost of $30,600. 15,000 units were completed during the period, and 3 a. $3.09 b. $3.22 c. $5.0