Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,280,000 as follows.

Work in process, November 1
Materials		$79,000
Conversion costs		48,150		$127,150
Materials added				1,589,000
Labor				225,920
Overhead				337,930

Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,280,000 as follows. $79,000 48,150 Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $127,150 1,589,000 225,920 337,930 Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. 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 695000 680000 Cost per unit $ 2.40 $ 0.90 Conversion Costs Costs Materials I Unit costs Total Costs $ 1600000 $ 680,000 $ Equivalent units 695,000 680,000 Unit costs 2.40 0.90 $ Costs to be accounted for Work in process, November 1 Started into production $ Total costs $