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 (58% complete)	55,000
Started in November	520,000
Completed in November and transferred out	495,000
Ending work in process (55% complete)	80,000

Cost data for November show the following.

Beginning WIP inventory
Direct materials costs	$	27,300
Conversion costs		43,700
Current period costs
Direct materials costs	$	320,950
Conversion costs		1,229,550

Required:

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

b. Compute the cost per equivalent unit for materials and conversion costs for November.