Materials are added at the beginning of the production process at Campo Company. The following information on the physical flow of units is available for the month of November:

Beginning work in process (40% complete) 49,000

Started in November 540,000 Completed in November and transferred out 490,000

Ending work in process (50% complete) 99,000

Cost data for November show the following:

Beginning WIP inventory Direct materials costs $ 26,300

Conversion costs 42,700

Current period costs Direct materials costs $ 360,950

Conversion costs 1,119,550

Required:

a. Compute the cost equivalent units for the conversion cost calculation assuming Campo uses the weighted-average method.

Equivalent units:

b. Compute the cost per equivalent unit for materials and conversion costs for November. (Round your answers to 2 decimal places.)

Materials:

Conversion costs: