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	107,500		50	%		25	%
Work in process inventory, November 30	80,500		45	%		20	%
Materials cost in work in process inventory, November 1		$	55,900
Conversion cost in work in process inventory, November 1		$	45,150
Units started into production			355,000
Units transferred to the next process			382,000
Materials cost added during November		$	328,867
Conversion cost added during November		$	241,482

Requlred: 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 declmal pleces.) 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 Intermedlate calculetlons to 2 declmal pleces.)