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Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sonsors for the mining industry. The following information pertains to operations for November (CMA Exam adapted) Work in process, November 1 Started in production during November Work in process, November 30 16,000 100,000 24,000 The beginning inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 90% complete as to materials and 40% complete as to conversion costs. Costs pertaining to November are as follows: Beginning inventory: direct materials, $54,560; direct labor, $20,320, manufacturing overhead, $15,240. Costs incurred during the month: direct materials, $468,000; direct labor, $182,880; manufacturing overhead, $391,160. What is the equivalent unit cost for the conversion costs assuming Bentley uses first-in, first-out (FIFO) process costing? O $5.65. O O $6.00 $5.83 $6.20