Costs pertaining to November are as follows: Beginning Inventory: direct materlals, $54,660; direct labor, $20,420; manufacturing overhead, $15,340. Costs Incurred during the month: direct materlals, $469,000; direct labor, $183,880; manufacturlng overhead, $392,160. What is the equivalent unit cost for materlals assuming Bentley uses first-In, first-out (FIFO) process costing? Multiple Choice $4.76 $4.64 $4.66 $3.98