+ Bentley Enterprises uses process costing 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 1 16,000 units. Started in production during November 100,000 units. Work in Process, November 30 24,000 units. The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows. Beginning inventory: direct materials, S54,560; direct labor, $20,320; manufacturing overhead, $15,240. Costs incurred during the month: direct materials, $468,000; direct labor, $182,880; manufacturing overhead, $391,160. (CMA Exam adapted) What is the equivalent unit cost for materials assuming Bentley uses weighted average process costing? $4.12. $4.50 $4.60 $4.80