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 (60% complete) 54,000 Started in November 560,000 Completed in November and transferred out 525,000 Ending work in process (65% complete) 89,000 Cost data for November show the following. Beginning WIP inventory Direct materials costs $ 28,300 Conversion costs 46,700 Current period costs Direct materials costs $ 300,950 Conversion costs 1,169,550

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.

Equivalent units Cost Per Equivalent Units Materials Conversion costs