grand river company produces a high-quality insulation material that passes through two production processes. data for November for the first process follow: work in process inventory November 1 units 105000 completed with respect to materials 50% completion with respect to conversion 25% work in process inventory, November 30 units 90000 completed with respect to materials 45% completion with respect to conversion 20% materials cost in work in process inventory, November 1 :56700 completed with respect to materials. conversion cost in work in process inventory, November 1 :18900 completed with respect to materials. units started in production: 527500 completed with respect to materials. units transferred to the next process: 542500 completed with respect to materials. materials cost added during November 491320: completed with respect to materials. conversion cost added during November: 250140 completed with respect to materials 2. compute the costs per equivalent unit for November for the first process for materials and conversion