tacuston Department F had 4,000 units in Work in Process that were 40 % completed at the beginning of the period at a cost of $13,500. Of the $13,500, $7,600 was for material and $5,900 was for conversion costs. 14.000 units of direct materials were added during the period at a cost of $25.800, 15.000 units were completed during the period, and 3.000 units were 75 % completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $34,000 and factory overhead was $19,100. If the average cost method is used, the conversion cost per unit (to the nearest cent) would be Oa. $5.36 b. $3.42 Oc $3.93 Od. 53.28