Wildhorse Express is a coffee bean roaster who specializes in dark roasting beans grown in California. During the month, Wildhorse added the following costs: Conversion Costs (CC), $5420; and Direct Materials (DM), $4820. The Beginning Work-in-Progress (WIP) Inventory includes the following costs: CC, $960; and DM, $770. The company's accountant calculated the equivalent units for CC to be 6967, and the equivalent units completed for this month for DM as 7600. 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? OCC, $5420; and DM, $5590 OCC, $5420; and DM, $4820 OCC, $960; and DM, $770 OCC, $6380; and DM, $5590