Pharoah Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,292,384 as follows. Work in process, November 1 Materials $78,900 Conversion costs 48,300 $127,200 Direct materials added during November 1,598,460 Direct labor incurred during November 225,200 Manufacturing overhead assigned during November 341,524 $2,292,384 Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 663,700 units were started into production, and 25,900 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 correct. 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.) Materials Conversion Costs Equivalent Units 698 900 683360 Cost per unit $ 2.4 $ 0.90 (b) Determine the assignment of costs to goods completed and transferred out and to work in process for November. Costs accounted for: Transferred out $ Work in process, November 30 Materials Conversion costs Total costs $