Bentley Enterprises uses process costing to control cost 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 100,000 units 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 two materials and 40% complete as to conversion costs. Costs 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 the conversion cost assuming that reuses weighted-average process costing? a. $5.65 b. $5.83 c. $6.00 d. $6.20

2. what are the total cost in ending work-in-process inventory assuming Bentley uses weighted average process costing? a. $86,400 b. $153,960 c. $154,800 d. $156,960