Kimbeth Manufacturing uses a process cost system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May.

                                         Units

Beginning work-in-process inventory, May 1     16,000

Started in production during May             100,000

Completed production during May             92,000

Ending work-in-process inventory, May 31       24,000

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 conversion costs.

Costs pertaining to the month of May are as follows:

Beginning inventory costs are materials, $54,560; direct labor, $20,320; and factory overhead, $15,240.

Costs incurred during May are materials used, $468,000; direct labor, $182,880; and factory overhead, $391,160.

Using the weighted-average method, the equivalent unit conversion cost for May is

A. $5.65

B. $6.00

C. $5.83

D. $6.20