Please solve

Luke Corporation manufactures flavored juice and uses process costing to account for the cost of products. On November 1, it had no work-in-process inventory. It started production of 22,000 gallons in November and completed 18,000 gallons. The costs of the resources used by Luke in November consist of the following. Materials .......$55,000 Conversion costs (labor and overhead) ...$65,000 The production supervisor estimates that the ending work in process is 50 percent complete on November 30. How much is the cost of juice per Equivalent gallons? Select one: O a. $6.50 O b. $6.00 O c. $5.50 O d. $5.00