Grand River Company produces a high$-$quality insulation material that passes through two production processes. Data for November

for the first process follow:

Required:

Assume that the company uses the weighted$-$average method of accounting for units and costs. Determine the equivalent units for

November for the first process.

Compute the costs per equivalent unit for November for the first process. $($Round your answers to $2$ decimal places.$)$

Determine the total cost of ending work in process inventory and the total cost of units transferred to the next process in November.

$($Round intermediate calculations to $2$ decimal places.$)$