Assume Eames Company uses a process costing system based on the weighted average method. Eames accountant produces the following equivalent unit calculations for the month of November: Also assume that current costs included $157,460 of materials and $193,335 of conversion costs. Finally, assume that during the month of November, the average cost per equivalent unit of materials and conversion costs were $7.52 and $9.78, respectively. Calculate the dollar amount accumulated in the beginning inventory for conversion costs from the prior period. Select one: a. $9,600 b. $214,085 c. $350,795 d. $396,270 e. None of the above