Costing Units Completed and Ending Work in Process At the start of November, Penco Refinery had Work in Process inventory consisting of $4,000$ units that were $90$ percent complete with respect to materials and $50$ percent complete with respect to conversion costs. The cost of the units was $$43,000($$$30,000$ of material cost and $$13,000$ of labor and overhead$).$ During November, the company started $44,000$ units and incurred $$397,950$ of material cost and $$394,880$ of labor and overhead. The company completed $45,000$ units during the month, and $3,000$ units were in process at the end of November. The units in ending Work in Process were $85$ percent complete with respect to materials and $45$ percent complete with respect to conversion costs.

Required

Calculate the cost per equivalent unit for materials and conversion costs. Round to the nearest cent.

Calculate the cost of items completed during November.

Calculate the cost of ending Work in Process. Round to the nearest dollar.