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

Production
1.	Started and completed 9,700 units.
2.	Started 3,100 units that are 80% completed at November 30.

Costs
Beginning work in process		$-0-
Materials		55,680
Labor		121,800
Manufacturing Overhead		48,720

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

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

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