Use this information about Department G to answer the questions that follow Department G ha the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were de d 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during bited to the departmental work in process account during the period: Work in process, beginning of period Costs added during period: Direct materials (10,400 at $9.8365) Direct labor Factory overhead $ 60,000 102,300 79,800 . Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first- out method of inventory costing is used, determine the direct materials cost and conversion cost per unit (rounded to the nearest cent), respectively a. $5.94 and $5.86 b. $5.94 and $6.38 c. $8.00 and $8.68 d. $9.84 and $9.58 Use this information about Department J to answer the questions that follow. Department J had no work in process at the beginning of the period. 18,000 units were completed during the period, and 2,000 units were 30% completed at the end of the period. The following manufacturing costs were debited to the departmental work in process account during the period (assume the company uses FIFO and rounds cost per unit to two decimal places): 5100,000 142,300 57.200 Direct materials (20,000 at $5) Direct labor Factory overhead . Assuming that all direct materials are placed in process at the beginning of production, what is the total cost of the 18,000 units completed during the period? a. $199,500 b. $299,500 c. $256,500 d. $269,550