Kimberly Manufacturing uses a process-costing system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May, Year 5. Units Beginning work-in-process inventory, May 1 16.000 Started in production during May 100,000 Completed production during May 92.000 Ending work-in-process inventory. May 31 24.000 The beginning inventory was 60% complete for materials and 20% complete for conversion costs The ending Inventory was 90% complete for materials and 40% complete for conversion costs. Costs pertaining to the month of May are as follows.. Beginning inventory costs ares materials. $54,560; direct labor $20,320 and factory overhead, 5.15.240. Costs incurred during May are: materials used 5468.000: direct labor $182,880, and factory overhead. 391.160 Using the weighted average method, the equivalent-unit conversion cost for May is, Select one d.5.62