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
Work in process inventory, November 1	115,000		50	%		25	%
Work in process inventory, November 30	90,000		45	%		20	%
Materials cost in work in process inventory, November 1		$	82,800
Conversion cost in work in process inventory, November 1		$	63,250
Units started into production			475,000
Units transferred to the next process			500,000
Materials cost added during November		$	522,560
Conversion cost added during November		$	377,050

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.

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