At the start of November, Kokomo Refinery had Work in Process inventory consisting of 4,100 units that were 80 percent complete with respect to materials and 40 percent complete with respect to conversion costs. The cost of the units was $43,500 ($29,600 of material cost and $13,900 of labor and overhead). During November, the company started 41,900 units and incurred $400,000 of material cost and $378,000 of labor and overhead. The company completed 43,200 units during the month, and 2,800 units were in process at the end of November. The units in ending Work in Process were 90 percent complete with respect to materials and 50 percent complete with respect to conversion costs.

1-Calculate the cost per equivalent unit for materials and conversion costs.

2-Calculate the cost of items completed during November

3Calculate the cost of ending Work in Process