Pharoah Company has several processing departments. Costs to be accounted for in the assembly department for November 2022 totalled $ 2,356,731 as follows: Work in process inventory, November 1 Materials $ 69,700 Conversion costs 48,500 $ 118,200 Direct materials added during November 1,795,540 Direct labour incurred during November 222,000 Manufacturing overhead assigned during November 220,991 Production records show that 35,300 units were in beginning work in process inventory, 30% complete in terms of conversion costs, 682,100 units were started into production, and 25,450 units were in ending work in process inventory, 40% complete in terms of conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the 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. 15.25.) Equivalent units of Production Unit cost Direct materials 717400 $ 2.60 per unit Conversion costs 702130 $ .70 per unit e Textbook and Media Attempts: unlimited (b) Your answer is incorrect. Determine the assignment of costs to goods completed and transferred out and to work in process for November. Costs accounted for Completed and transferred out $ ta Work in process inventory, November 30 Direct materials Conversion costs Total costs accounted for $ ta