At the start of November, Penco Refinery had Work in Process Inventory consisting of 3,000 units that were 85 percent complete with respect to materials and 45 percent complete with respect to conversion costs. The cost of the units was \(\$ 35,000\) ( \(\$ 24,000\) of material cost and \(\$ 11,000\) of labor and overhead). During November, the company started 45,000 units and incurred \(\$ 418,200\) of material cost and \(\$ 390,700\) of labor and overhead. The company completed 44,000 units during the month and 4,000 units were in process at the end of October. The units in ending Work in Process were 90 percent complete with respect to materials and 50 percent complete with respect to conversion costs.

Required

a. Calculate the cost per equivalent unit for materials and coriversion costs.

b. Calculate the cost of items completed during October.

c. Calculate the cost of ending Work in Process.