Crane Company has several processing departments Costs to be accounted for in the Assembly Department for November 2022 totaled $2,268,894 as follows Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 656,300 units were started into production, and 25,400 units were in ending work in process 40% complete as to conversion costs Materials are added at the beeinning 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 decimol ploces, es. 225)