Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The towing information pertains to operations for November (CMA Exam adapted) Work in process, November 1st Started in production during November Work in process, November 30th ht 17,500 118.000 25,800 The beginning inventory was 60% complete as to materials and 20% complete as to conversion couts. The ending wwentory was B0%. complete as to materials and 40% complete as to conversion costs Costs pertaining to November are as follows. Beginning inventory direct materials, $56,360, direct labor 522,120, manufacturing overhead, 517040 Costs incurred during the month direct materials, $486,000, direct labor, $200880 manufacturing overhead, $409360 What is the equivalent unit cost for materials assuming Bentley uses first in first-out (FFO) process costi? Multiple Choice Multiple Choice $3.54 $4.05 $4.15 $4.35 ho