Assume Eames Company uses a process costing system based on the FIFO method. Eames' accountant produces the following equivalent unit calculations for the month of November: Where do the uniscome from? Beginning hventory 2,000 Whete dathewni.go? Completel Transferred Beginning Inventory Started and Completed Ending luwentory % in Mon] 2,000 0% 18,000 100% 3,000 100% 23,000 Equivalent Units Direct in Conversion Materials Monj Dosts 0 30% 600 18.000 100% 8.000 3,000 25% 750 21000 19,350 Started Total 21.000 23,000 Total Also assume that the beginning inventory had accumulated $15,500 of materials and $9,600 of conversion costs in the previous month. During the month of November, current costs included $157,500 of materials and $193,500 of conversion costs. Calculate the average cost per equivalent unit for conversion costs for the month of November. Select one: O a. $0.10 b. $0.50 C. $9.21 d. $10.00 e. $10.49