Work in process in Swift Company's Slicing Department is: Work in process - Slicing Department | $ 204 | To Finished Goods, 700 units Beginning inventory, 100 units, 90% completed Direct materials, 800 units $.52 Direct labor, 20 hours $30.80 Factory overhead, 20 hours @ $42 Ending inventory, 200 units, 20% completed 416 616 840 All direct materials are added at the beginning of the process. The total cost of a unit started and completed in the current period is about $3.03 O $3.12 $2.76 O $2.86