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 (50% complete)	51,000
Started in November	590,000
Completed in November and transferred out	565,000
Ending work in process (55% complete)	76,000

Cost data for November show the following:

Beginning WIP inventory
Direct materials costs	$	25,300
Conversion costs		46,700
Current period costs
Direct materials costs	$	310,950
Conversion costs		1,249,550

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.)

	Cost Per Equivalent Units
Materials
Conversion costs