TB MC Qu. 8-96 (Algo) Bentley Enterprises uses process costing to control... Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains to operations for November (CMA Exam adapted) Work in process, November 1st Units 17,200 Started in production during November 112,000 25,200 Work in process, November 30th The beginning Inventory was 60% complete as to materials and 20% complete as to conversion costs. The ending inventory was 80% complete as to materials and 40% complete as to conversion costs Costs pertaining to November are as follows Beginning Inventory: direct materials, $55.760 direct labor, $21,520; manufacturing overhead. $16,440 Costs incurred during the month: direct materials, $480,000, direct labor, $194,880, manufacturing overhead. $403360 What is the equivalent unit cost for the conversion costs assuming Bentley uses weighted average process costing