Unit Cost Computation. Kloss Equipment, of Oslo, Norway, manufactures ski poles. On November 1, 15,000 poles were in process in Department 1 that were 100 percent complete for materials and 60 percent complete for conversion costs. Materials are added at the beginning of the process. The cost of the beginning work in process inventory (in Norwegian krone) was NKr150,000 for materials and NKr45,000 for conversion costs. In November, 200,000 units were started in process. Materials costs for the month were NKr2,050,000. Conversion costs amounted to NKr3,700,000. On November 30, 30,000 units were in process that were 30 percent complete for conversion costs.

Required: 

1. Compute the equivalent units and unit cost for materials.

2. Compute the equivalent units and unit cost for conversion costs.

3. How would the computational process in Part (2) change if labor and factory overhead were not incurred at the same rate?