Big Air Boards produces skateboards and accounts for production costs using the first in$,$ first out $($FIFO$)$ method of process costing. All direct materials are assumed to be added at the beginning of the period, while conversion costs are added uniformly throughout production. Big Air Boards had $6,000$ units in beginning work$-$in$-$process on December $1.$ In addition, Big Air Boards completed $23,000$ units during December and had $5,000$ units in ending work$-$in$-$process at the end of the month.

Management estimates that beginning work$-$in$-$process inventory was $100$ percent complete for direct materials and $50$ percent complete for conversion costs. Ending work$-$in$-$process inventory was estimated to be $100$ percent complete for direct materials and $40$ percent complete for conversion costs.

Costs incurred during November for December's beginning work$-$in$-$process $($BWIP$)$ units totaled $$50,000$ for direct materials and $$35,000$ for conversion costs. During December, production costs included $$300,000$ in direct materials and $$150,000$ for conversion costs.

Required:

$\backslash$table$[[$Question$,],[$a$.$ What is the average production cost of a unit produced entirely during December? Note: Do not,$],[$round your intermediate calculations. Round your final answer to $2$ decimals.,$],[\backslash$table$[[$b$.$ What is the average production cost of a unit started in November and completed in December?$],[$Note: Do not round your intermediate calculations. Round your final answer to $2$ decimals.$]],]]$