Refer to the information for Saludable Inc. above.

Saludable Inc. produces a freeze-dried kale powder. Drying is the first department, and its output is measured in pounds. Saludable uses the FIFO method. All manufacturing costs are added uniformly. For November, the drying department provided the following information:

Production:

Units in process, November 1, 70% complete................6,000 pounds

Units completed and transferred out..........................34,500 pounds

Units in process, November 30, 60% complete...............4,000 pounds

Costs:

Work in process, November 1................$ 16,380

Costs added during November................130,800

Required:

1. Calculate the equivalent units for November.

2. Calculate the unit cost.

3. Assign costs to units transferred out and EWIP using the FIFO method.