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

Work in progress, November 1
Materials		$78,900
conversion costs		48,500		$127,400
added materials				1,593,420
Manpower of labour				226,000
General expenses				339,498

Production records show that 34,800 units were in early process at 30% complete for conversion costs, 662,000 units entered production, and 24,300 units were in final process at 40% complete for conversion costs. conversion costs. Materials are entered at the beginning of each process.

Determine the equivalent production units and the unit production costs for the Assembly Department.