Cavalier Company has several processing departments. Costs charged to the Assembly Department for November 2010 totaled $2,229,230 as follows.

	Work in process, November 1
	Materials	$68,550
	Conversion costs	48,380	$ 116,930
	Materials added		1,549,000
	Labor		225,500
	Overhead		337,800

Production records show that 35,240 units were in beginning work in process 30% complete as to conversion costs, 699,500 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. I am asked the following:

Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round cost per unit to 3 decimal places, e.g. 2.150.)

	Materials Costs	Conversion Costs
Equivalent units
Cost per unit	$	$

Can you please explain how to do this? Thanks so much.