What is the cost/EU for Materials? You have been provided the following information: % Complete % Complete Materials Conversion Opening Costs 12,000 400 Cost added during the period 14,000 9,000 Total Transferred Units 500 WIP, January 1st, 2020 400 40% 50% WIP, December 31st, 2020 600 25% 85% Started Units 700 a. 28.48 b. None of the above c. 72.22 d. 83.87 e. 13.24 f. 40.00 g. 21.54 h. 9.31 i. 8.91