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 1 105,000 50 % 25 % Work in process inventory, November 30 90,000 45 % 20 % Materials cost in work in process inventory, November 1 $ 56,700 Conversion cost in work in process inventory, November 1 $ 18,900 Units started into production 527,500 Units transferred to the next process 542,500 Materials cost added during November $ 491,320 Conversion cost added during November $ 250,140 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.)