Current Attempt in Progress

Crane Express is a coffee bean roaster who specializes in dark roasting beans grown in California. During the month, Crane added the following costs: Conversion Costs $($CC$),$ $$5510$; and Direct Materials $($DM$),$ $$4850.$ The Beginning Work$-$in$-$Progress $($WIP$)$ Inventory includes the following costs: CC$,$ $$980$; and DM$,$ $$780.$ The company's accountant calculated the equivalent units for CC to be $6857,$ and the equivalent units completed for this month for DM as $7530.$ Using the First$-$In$,$ First$-$Out $($FIFO$)$ method, how much total cost will be included in the calculation for cost per equivalent unit for both Conversion Costs and Direct Materials?

CC$,$ $$5510$; and DM$,$ $$5630$

CC$,$ $$980$; and DM$,$ $$780$

CC$,$ $$5510$; and DM$,$ $$4850$

CC$,$ $$6490$; and DM$,$ $$5630$