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: Where do the units come from? Where do the units go? % Work Done? 100% 100% Equivalent Units Direct %. Work Materials Done? 20,000 100% 3,000 25%. 23,000 Beginning Inventory Started Total 2,000 21,000 23,000 Complete/Transferred 20.000 Ending Inventory 3,000 Total 23,000 Conversion Costs 20,000 750 20,750 Also assume that the beginning inventory had accumulated $15,500 of materials and $9,600 of conversion costs in the previous month. 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 current costs incurred for conversion costs during the month of November. Select one: a. $25,100 b. $30,350 C. $193,335 O d. $212,535 e. None of the above