(a) Determine the Assembly Departments equivalent units of production for materials and conversion in January. (2 marks)

(b) Determine the Assembly Departments cost per equivalent unit of production for materials, conversion, and total in January.

N-Apple Company manufactures N-Apple car on an assembly-line basis. The units are started in the Assembly Department. On 1 January 2021, the Work-in-Process inventory of the Assembly Department consisted of 20,000 units 100% complete as to materials and 35% complete as to conversion. During the month, 55,000 units were started, and 60,000 units were completed and transferred out to Finishing Department. The Work- in-Process on 31 January 2021 was 100% complete as to materials and 59% complete as to conversion. Costs in process at the beginning of the month amounted to $70,000,000 for materials and $43,500,000 for conversion. Costs added during the month were materials costs of $180,275,000 and conversion costs of $90,550,950. N-Apple adopts weighted average method to prepare for the production cost reports