Carla Vista Company has several processing departments. Costs to be accounted for in the Assembly Department for November $2025$ totaled $$2,310,795$ as follows.Work in process, November $1$Materials$$78,900$Conversion costs$48,900$$$127,800$Direct materials added during November$1,621,155$Direct labor incurred during November$225,900$Manufacturing overhead assigned during November$335,940$$$2,310,795$Production records show that $35,200$ units were in beginning work in process $30\%$ complete as to conversion costs, $658,700$ units were started into production, and $25,500$ units were in ending work in process $40\%$ complete as to conversion costs. Materials are added at the beginning of each process. and conversion costs are incurred uniformly throughout the process.$($a$)$Determine the equivalent units of production and the unit production costs for the Assembly Department. $($Round unit costs to $2$ decimal places, e g$.2\mathrm{.}25.)$MaterialsConversion CostsEquivalent UnitsCost per unit$