Wildhorse Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,314,015as follows.

Work in process, November 1
Materials		$79,500
Conversion costs		48,000		$127,500
Direct materials added during November				1,622,515
Direct labor incurred during November				226,000
Manufacturing overhead assigned during November				338,000
				$2,314,015

Production records show that35,500units were in beginning work in process 30% done as to conversion costs,659,200units were started into production, and24,500units were in ending work in process 40% done as to conversion costs. Materials are entered at the beginning of each 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. 2.25.)

		Materials		Conversion Costs
Equivalent Units		enter the number of units		enter the number of units
Cost per unit		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places

(b)