Bentley Enterprises uses process Austin to control costs in the manufacture of Dust Sensors for the mining industry. the following information pertains to operations for November.

work in process November 1st. 16,000 units; started in production during November. 100,000units; work in process November 30th. 24,000 units

the beginning inventory was 60% complete as to materials and 20% complete as to conversion cost the ending inventory was 90% complete as to materials and 40% complete as to conversion costs. cost pertaining to November are as follows: beginning inventory: direct materials, $54,560; direct labor, $20,320; manufacturing overhead, $15,240. cost incurred during the month: direct materials, $468,000; direct labor, $182,880; manufacturing overhead, $391,160.

1. what is the equivalent unit cost for materials assuming Bentley uses first in first out (FIFO) process costing? a. $4.12 b. $4.50 c. $4.60 d. $4.80

2. what is the equivalent unit cost for the conversion cost assuming Bentley uses first in first out (FIFO) process costing? a. $5.65 b. $5.83 c. $6.00 d. $6.20