At the start of November, Penco Refinery had Work in Process inventory consisting of 4,400 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 $42,700 ($30,200 of material cost and $12,500 of labor and overhead). During November, the company started 44,300 units and incurred $410,500 of material cost and $392,900 of labor and overhead. The company completed 45,800 units during the month, and 2,900 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. Calculate the cost per equivalent unit for materials and conversion costs. (Round answers to 2 decimal places, e.g. 15.25.) Materials Conversion costs Cost per equivalent unit $ $ LINK TO TEXT LINK TO TEXT Calculate the cost of items completed during November. (Round answer to 0 decimal places, e.g. 125.) Cost of items completed during November $ LINK TO TEXT LINK TO TEXT Calculate the cost of ending Work in Process. (Round answer to 0 decimal places, e.g. 125.) Cost of ending Work in Process $