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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

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 (48% complete)54,000Started in November510,000Completed in November and transferred out485,000Ending work in process (60% complete)79,000

Cost data for November show the following:

Beginning WIP inventoryDirect materials costs$27,300Conversion costs41,700Current period costsDirect materials costs$300,950Conversion costs1,179,550

Required:

a.Compute the 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.(Round your answers to 2 decimal places.)

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