Wildhorse Company has several processing departments. Costs to be accounted for in the assembly department for November 2022 totalled $2.186.160 as follows: $ 68,100 48,700 $116.800 Work in process inventory, November 1 Materials Conversion costs Direct materials added during November Direct labour incurred during November Manufacturing overhead assigned during November 1.544,060 221.000 304,300 Production records show that 34,500 units were in beginning work in process inventory, 30% complete in terms of conversion costs, 698,300 units were started into production, and 25,500 units were in ending work in process inventory 40% complete in terms of 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. 15.25.) Equivalent units of Production Unit cost Direct materials $ per unit Conversion costs per unit