Ivanhoe Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2025
totaled $2,282,148 as follows.
Work in process, November 1
Materials $79,300
Conversion costs 48,600 $127,900
Direct materials added during November 1,590,380
Direct labor incurred during November 226,000
Manufacturing overhead assigned during November 337,868
$2,282,148
Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 661,100 units
were started into production, and 25,300 units were in ending work in process 40% complete as to 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. 2.25.)