Grand River Company produces a high-quality insulation material that passes through two production processes. Data for November for the first process follow: Completion Completion with Respect with Respect Units to Materials to Conversion Work in process inventory, November l 86,000 50% 25% Work in process inventory, November 30 82,000 45% 20% Materials cost in work in process inventory, November 1 5 49,880 Conversion cost in work in process inventory, November 1 S 25,800 Units started into production 545,000 Units transferred to the next process 549,000 Materials cost added during November 5 524,302 Conversion cost added during November S 313,440 Required: 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. Equivalent units of production 2. Compute the costs per equivalent unit for November for the rst process. (Round your answers to 2 decimal places.) 3. 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.) Cost of ending work in process inventory Cost of units completed and transferred out