Sunland Company has several processing departments. Costs to be accounted for in the Assembly Department for November $2022$

totaled $$2,288,076$ as follows.

Work in process, November $1$

Production records show that $34,600$ units were in beginning work in process $30\%$ complete as to conversion costs, $662,700$ units

were started into production, and $24,100$ units were in ending work in process $40\%$ complete as to conversion costs. Materials are

added at the beginning of each process, and conversion costs are incurred uniformly throughout the 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$.2\mathrm{.}25.)$

Equivalent Units