Cullumber Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2025 totaled $2,293,314 as follows. Work in process, November 1 Materials $79,300 Conversion costs 48,900 $128,200 Direct materials added during November 1,598,540 225,900 Direct labor incurred during November Manufacturing overhead assigned during November 340,674 $2,293,314 Production records show that 34,800 units were in beginning work in process 30% complete as to conversion costs, 664,300 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 beginning of each process, and conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g 2.25) Equivalent Units Cost per unit $ Materials Conversion Costs Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out Work in process, November 30 Materials Conversion costs Total costs $