Pharoah Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,286,318 as follows.

Work in process, November 1
Materials		$78,900
Conversion costs		48,500		$127,400
Direct materials added during November				1,593,420
Direct labor incurred during November				226,000
Manufacturing overhead assigned during November				339,498
				$2,286,318

Production records show that 34,800 units were in beginning work in process 30% complete as to conversion costs, 662,000 units were started into production, and 24,300 units were in ending work in process 40% complete as to conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process.

(a)

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		enter the equivalent number of units		enter the equivalent number of units
Cost per unit		$enter the cost per unit in dollars rounded to 2 decimal places		$enter the cost per unit in dollars rounded to 2 decimal places