Burdick Manufacturing uses a process cost system to manufacture containers for the automotive industry. The following information pertains to operations for the month of November. Units Beginning work in process, Nov. 1.................................................................. 7,000

Started in production during Nov. ................................................................. 50,000

Completed production during Nov. ............................................................... 46,000

Ending work in process, Nov. 31................................................................... 11,000

The beginning inventory was 70 percent complete with respect to materials, and 35 percent complete with respect to conversion costs.

The ending inventory was 55 percent complete with respect to materials, and 20 percent complete with respect to conversion costs.

Costs incurred during the month of November were as follows:

Beginning inventory materials costs.......................................................... $ 45,400

Beginning inventory conversion costs ........................................................... 80,600

Materials used during the month.............................................................. $ 348,000

Conversion costs used during the month.................................................... 822,000

Required

Prepare a Production Report for the month of November using the FIFO method of process costing. Be sure to show:

a) The cost per equivalent unit of materials

b) The cost per equivalent unit of conversion costs

c) The total cost of units transferred out of production

d) The total cost of units in ending work in process inventory