A manufacturing process had no work-in-progress at the start of a period and no losses during the period. Completed output was 85,000 kg in the period during which 105,000 kg of material were input to the process. The closing work-in-progress was 60% complete. Conversion costs totalled are OMR 592,000 in the period. What was the conversion cost per equivalent unit (to two decimal places)? O a. OMR 5.64 O b. OMR 6.10 O C. OMR 6.96 O d. OMR 6.37