Carla Vista Manufacturing Lid. has the following cost and production data for the month of November. Conversion costs are Incurred uniformly throughout the process Units in beginning work In process 16,400 Units started Into production 104.600 Units completed and transferred 91.400 Units in ending work in process 29.600 The ending inventory was 40% complete for conversion costs, Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Direct materials $65.500 Direct labour 20.700 Manufacturing overhead 15,400 Costs Incurred during November Includes Direct materials $587.900 Direct labour 195,000 Manufacturing overhead 378,016 Calculate the equivalent units of production for materials and for conversion costs. Conversion Direct Materials Costs Equivalent units of production 12 1.000 103210 eTextbook and Media Determine the unit production costs. (Nound unit costs to a decimal places, en 15.251) Unit Product Costs Materials Conversion costs Total