Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $ 2,300,500 as follows. Work in process, November 1 Materials $ 79,300 Conversion costs 48,900 $ 128,200 Materials added 1,602,400 Labor 225,900 Overhead 344,000 Production records show that 34,800 units were in beginning work in process 30% complete as to conversion costs, 664,300 units were started into production, and 25,400 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each 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 Cost per unit $ $