Department G has 10,400 equivalent units for materials and 10,960 equivalent units for conversion. Additional costs data are as follows: Work-in-process, beginning inventory Direct materials costs incurred during the period Conversion costs incurred during the period $60,000 102,300 105,000 Assuming that all direct materials are placed in process at the beginning of production and that the FIFO method of inventory costing is used, what is the conversion cost per unit? (Round to the nearest penny.) a. $8.68. b. $6.38. c. $9.58. d. $5.86