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 (56% complete)	57,000
Started in November	560,000
Completed in November and transferred out	535,000
Ending work in process (55% complete)	82,000

Cost data for November show the following:

Beginning WIP inventory
Direct materials costs	$	31,300
Conversion costs		43,700
Current period costs
Direct materials costs	$	280,950
Conversion costs		1,079,550

Required:

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

Equivalen 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	?