Eagles Ltd. uses process costing in its Fabricating Department. At the beginning of October, it had 12,000 units in beginning work-in-process that were 40% complete with respect to conversion. During October, it put 87,000 units into production and completed 89,000 good units. On October 31, there were 3,000 units in ending work-in-process that were 70% complete with respect to conversion. Direct materials are added at the beginning of the process. Inspection occurs at the end of the process, and normal spoilage is 6% of good output. Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs. During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs. Assuming Eagles uses the FIFO method of process costing, the cost per equivalent unit for direct materials and conversion costs, respectively, are ________. Question 4Select one: a. $3.44; $6.89 b. $3.22; $6.42 c. $3.64; $6.40 d. $3.20; $6.40 e. $2.81; $6.09