Oxaal, Inc. is a manufacturer and uses the weighted average method of process costing. The following information is available for the month of November: 97,110 EUP 82,440 EUP $77,420 $85,925 Equivalent units of production direct materials, Melting Department Equivalent units of production-conversion costs, Melting Department Raw Materials Inventory, beginning balance Raw Materials Inventory, ending balance Direct Materials Costs in beginning Work in Process - Melting Department Conversion Costs in beginning Work in Process - Melting Department Direct Materials Costs incurred in November - Melting Department Conversion Costs incurred in November - Melting Department $317,344 $193,883 $1,201,938 $842,921 $109,116 Finished Goods Inventory, beginning balance Finished Goods Inventory, ending balance The cost per equivalent unit of production for direct materials is: $114,922 a. $17.33 b. $15.64 c. $30.31 d. $12.58 e. $20.41