6. Harry Chemicals Ltd is using the First-In, First-Out (FIFO) method for inventory costing and reported the following details for the month of September: Cost details related to the above inventories are as follows: Total cost in beginning WIP inventory is $2,200 (DM, $1,230; and Conversion, $970 ). Costs added to WIP inventory in the given period are $4,545 (DM, $1,515; and Conversion, $3,030 ). Based on the given information, calculate the cost per equivalent unit for DM and Conversion. A) Cost per equivalent unit for DM is $0.61, and for Conversion is $1.21. B) Cost per equivalent unit for DM is $0.71, and for Conversion is $1.31. C) Cost per equivalent unit for DM is $0.85, and for Conversion is $1.91. D) Cost per equivalent unit for DM is $1.10, and for Conversion is $1.60