saunaor Department F had 4,000 units in Work in Process that were 409% completed at the beginning of the period at a cost of $14,400. Of the $14,400, $8,400 was for material and $6,000 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $26,400, 15,000 units were completed during the period, and 3,000 units weres 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $34,500 and factory overhead was $19,000. If the average cost method is used, the conversion cost per unit (to the nearest cent) would be a. $3.97 b. $3.31 c. $3.45 d. $5.41