51. South River Chemicals Pty Ltd manufactures a product called Zybek. Direct materials are added at the beginning of the process and conversion activity occurs uniformly throughout the process. The following selected data pertain to the month of May. Costs Total Direct materials Conversion Work in process, May 1 $41 250 $16 500 $24 750 Costs incurred during May $234 630 $72 000 $162 630 Total $275 880 $88 500 $187 380 Equivalent units 12 000 11 000 at are the unit costs for the period (rounded to two decimal places) assuming weighted average costing? A. DM $7.38; CC $17.03 B. DM $6; CC $14.78 C. DM $7.38; CC $14.78 D. DM $6; CC $17.03