Rivera Company has several processing departments. Costs charged to the Assembly Department for November $2020$ totaled $$2,297,376$ as follows.

Work in process, November $1$

Materials $$79,100$

Conversion costs $48,800$ $$127,900$

Materials added $1,601,380$

Labor $226,000$

Overhead $342,096$

Production records show that $35,400$ units were in beginning work in process $30\%$ complete as to conversion costs, $664,800$ units were started into production, and $24,600$ 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 partially 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$.2\mathrm{.}25.)$

Materials $$79,100$

Conversion costs $48,800$ $$127,900$

Materials added $1,601,380$

Labor $226,000$

Overhead $342,096$

Production records show that $35,400$ units were in beginning work in process $30\%$ complete as to conversion costs, $664,800$ units were started into production, and $24,600$ units were in ending work in process $40\%$ complete as to conversion costs. Materials are entered at the beginning of each process.