ABC Company manufactures office calculators in large quantities, in two phases: assembly and testing.

The total assembly costs during November were:

Direct materials used 800 000

Conversion costs 700 000

12 000 units were placed into production, but only 10 000 units are fully assembled at the end of the month.

70% of direct materials had been added to the remaining units in the assembly phase.

However, on average, these remaining units were only 40% complete as to conversion costs.

The 10 000 units fully assembled entered in the testing phase, where only 9 000 units were fully tested by the end of the month.

Testing phased involved only additional conversion costs in value of 300 000 during November. The completion rate for the remaining untested items is 80%.

Required:

What are the equivalent units for direct materials and conversion costs in assembly phase?

What are the equivalent-unit costs for direct materials and conversion costs in assembly phase?

What is the unit cost of goods completed in assembly phase?

What is the total value of the units remained as Ending Work-in-Process in assembly phase?

What is the unit cost of goods fully completed in testing phase?

What is the total value of the units remained as Ending Work-in-Process in testing phase?

step please