Sheridan Manufacturing has recently tried to improve its analysis for its manufacturing process. Units started into production equalled 2500 and ending Work in Process inventory equalled 800 units. Sheridan had no beginning Work in Process inventory. Conversion costs are applied equally throughout production, and direct materials are applied at the beginning of the process. How much is the material cost per unit if ending Work in Process inventory was 20% complete and total material costs equalled $11000 if the weighted- average method is used? Rounded to the nearest cent. $4.40 $26.47 $32.94 O $6.47