Saludable Inc. produces a freeze-dried kale powder. Drying is the first department, and its output is measured in pounds. Saludable uses the FIFO method. All manufacturing costs are added uniformly. For November, the drying department provided the following information:

Production:
Units in process, November 1, 70% complete		6,000 pounds
Units completed and transferred out		34,500 pounds
Units in process, November 30, 60% complete		4,000 pounds
Costs:
Work in process, November 1		$16,380
Costs added during November		$130,800

Required:

1. Calculate the equivalent units for November. fill in the blank 1 equivalent units

2. Calculate the unit cost. $fill in the blank 2per unit

3. Assign costs to units transferred out and EWIP using the FIFO method.

Cost of goods transferred out	$fill in the blank 3
Cost of ending work in process