Excalibur Ltd. began operations on October 1 of the current year. Its production requires that direct materials are added at the beginning of the process and conversion costs are incurred uniformly. Direct materials costs for October were $380,000 and conversion costs were $1,750,000. There were 80,000 units started during the month. The ending inventory w 25,000 units which were 60% complete. The cost per equivalent unit for direct materiais was a $5.85 b.$4.75 c. $6.43 d. $15.20 e $7.2