Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,286,318 as follows.

Work in process, November 1
Materials		$78,900
Conversion costs		48,500		$127,400
Materials added				1,593,420
Labor				226,000
Overhead				339,498

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 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		$		$