Sheffield Company has no beginning Work in Process; 5000 units are transferred out and 1000 units in ending Work in Process are 15% finished as to conversion costs and fully complete as to materials cost. If materials added and beginning Work in Process materials cost totals $26400, how much is the materials cost per unit if the weighted-average method is used? $4.40 $5.13 $4.51 There is not enough information provided.