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Department F had 4,000 units in Work in Process that were 400% completed of the beginning of the period at a cost of 513,600. of the 513,600,38,200 was for matene and 55,400 was for conversion costs. 14,000 units of dir matenals were sdded during the period at a cost of 429,500 . 15,000 units nere campleted durne the period, and 3,000 units were 75% completed at the end of the 0. A. All materiais are added at the beginning of the process. Direct labor was $33,900 and factory oveithend was $18,500. If the weighted average method is used, the conversion cost per unit (rounded to the nearest cent) would be a. $3.85 b. 5335 c. $5.25 d. 5321