Karlene Industries produces plastic ice cube trays in two processes: heating and stamping. All materials are added at the beginning of the Heating Department process. Karlene uses the weighted averaged method to compute equivalent units.

On 1 November 2016, the Heating Department had in process 1,000 trays that were 70% complete. During November, it started into production 12,000 trays. On 30 November, 2016, 2000 trays that were 60% complete were in process.

The following cost information for the Heating Department was also available.

Work in process, 1 November:

Direct material (100% complete)	$640
Conversion costs (70% complete)	$360
Balance in work in process, 1 November	$1,000

Costs incurred during November:

Direct material $3,000

Conversion costs:

Direct labour $2,300

Manufacturing overhead $4,050 $6,350

Total production costs incurred during November $9,350

Required:

1. Analysis of physical flow of units 
2. Calculation of equivalent units
3. Calculation of units cost 
4. Analysis of total costs