Department F had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $12,200. Of the $12,200, $8,200 was for material and $4,000 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $32,000. 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 $31,500 and factory overhead was $19,000. If the average cost method is used, the materials cost per unit (to the nearest cent) would be: a. $3.26
b. $1.78
c. $2.27
d. $2.17