Oriole Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,313,896 as follows. Work in process, November 1 Materials $78,800 Conversion costs 48.100 $126,900 Direct materials added during November 1,622,970 Direct labor incurred during November Manufacturing overhead assigned during November 225,100 338,926 $2,313,896 Production records show that 34,900 units were in beginning work in process 30% complete as to conversion costs, 659,700 units were started into production, and 24,100 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. (a) Your answer is incorrect. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25.) Equivalent Units Cost per unit $ Materials A Conversion Costs