Grand River Company produces a high-quality insulation material that passes through two production processes. Data for November for the first process follow:

	Units	Completion with Respect to Materials	Completion with Respect to Conversion
WIP Nov 1	80000	50%	25%
WIP Nov 30	60000	45%	20%

Material Cost in WIP
Inventory, June 1	$76,600
Conversion Cost in WIP
Inventory, June 1	$34,900
Units started into production	$300,000
Units transferred to next process	$320,000
Material cost added during June	$410,000
Conversion cost added during June	$234,500

1. 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.

2. Compute the costs per equivalent unit for November for the first process.

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