The accountant for Whirly Manufacturing Inc. gathered the following information for the month of November Beginning WIP 16,000 units Started in production 100,000 Completed production 92,000 Ending WIP 24,000 The beginning inventory was 60% complete for materials and 20% complete for conversion costs. The ending inventory was 90% complete for materials and 40% complete for conversion costs. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Materials $54,560 Direct labor 20,320 Factory overhead 15,240 Costs incurred during November include: Materials $468,000 Direct labor 182,880 Factory overhead 391,160 1. Using the first-in, first-out (FIFO) method, the equivalent units of production for materials are 2. Using the FIFO method, the equivalent units of production for conversion costs are 3. Using the FIFO method, the equivalent unit cost of materials for November is 4. Using the FIFO method, the equivalent unit conversion cost for November 5. Using the FIFO method, the total cost of units in the ending work in process inventory on November 30 is