Fact Pattern: The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for Kimbeth Manufacturing uses a process cost system conversion costs. to manufacture Dust Density Sensors for the mining Costs pertaining to the month of May are as industry. The following information pertains to follows: operations for the month of May. Beginning inventory costs are materials, Units $54,560; direct labor, $20,320; and Beginning work-in-process inventory, May 1 16,000 . overhead, $15,240. Started in production during May 100,000 Costs incurred during May are materials Completed production during May 92,000 used, $468,000; direct labor, $182,880; and Ending work-in-process inventory, May 31 24,000 . overhead, $391, 160. Jsing the weighted-average method, Kimbeth's equivalent unit conversion cost for May is O A. $6.20 O B. $6.00 O C. $5.83 O D. $5.65