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 (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 $ 35,670 110,630 Current period costs Direct materials costs Conversion costs $ 408,330 1,521,370 Required a. Compute the equivalent units for the conversion cost calculation assuming Campo uses the weighted-average method t units b. Compute the cost per equivalent unit for materials and conversion costs for November. (Round your answers to 2 decimal places.) t Per ivalent Units Materials Conversion costs