The Sanding Department of Kayden Company has the following production and cost data for November.

Production Costs

1. Started and completed 9,000 units. Beginning work in process $ -0-

2. Started 3,000 units that are 75% Materials 56,250

completed at November 30. Labor 123,750

Manufacturing Overhead 45,000

Materials are entered at the beginning of the process. Conversion costs are incurred uniformly during the process. Kayden Company uses the FIFO method to compute equivalent units.

(a) Determine the equivalent units of production for (1) materials and (2) conversion costs.

(b) Compute unit costs and show the assignment of manufacturing costs to units transferred out and in work in process.

(c) Repeat parts (a) and (b) above, if beginning work in process consists of 1,000 units valued at $10,325 ($4,800 are materials). The units are 40% complete as to conversion costs. Materials costs are unchanged, labor costs are $125,669 and manufacturing overhead costs are $49,000.

Note: Round all calculations to the nearest penny