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.

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.

Beginning work in process (70% complete) Started in November Completed in November and transferred out Ending work in process (40% complete) 90,000 1,020,000 960,000 150,000 Cost data for November show the following. Beginning WIP inventory Direct materials costs Conversion costs Current period costs Direct materials costs Conversion costs $ 35,670 110,630 $ 408,330 1,521,370