Ivanhoe Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,297,376 as follows. Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 664,800 units were started into production, and 24,600 units were in ending work in process 40% complete as to conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Determine the equivalent units of production and the unit production costs for the Assembly Department (Round unit costs to 2 decimal places, e.8. 2.25.)