Steelcase Company manufactures tables for business and home offices. The manufacturing process involves the Production Department and the Quality Control Department, during which each table coming out of the Production Department is immediately transferred to the Quality Control Department.

The companys process-costing system requires two cost categories being direct materials and conversion costs. Direct materials are added at the beginning of the process when the degree of completion for direct materials is determined. Conversion costs are added evenly during the process.

The table below shows the relevant data for the Production Department for November 2020.

	Physical Units (tables)	Direct Material Costs	Conversion Costs
Work in process, 1 November 2020 (*) Started during November 2020 Completed during November 2020 Work in process, 30 November 2020 (**) Costs added during November 2020	12000 23 000 30 800 4 200	$14 000 - - - - $38 000	$8 000 - - - - $24 000

Note:

(*) Degree of completion: 100% for direct materials and 40% for conversion cost (**) Degree of completion: 100% for direct materials and 35% for conversion cost

Required: Determine the cost per equivalent unit for the Steelcase Companys direct materials and conversion costs,

and the total unit cost for the current period, under the FIFO method. Show all workings. Templates are provided over the page for use