Current Attempt in Progress

Rivera Company has several processing departments. Costs charged to the Assembly Department for November $2020$ totaled

$$2,281,320$ as follows.

Work in process, November $1$

Production records show that $34,900$ units were in beginning work in process $30\%$ complete as to conversion costs, $660,500$ units

were started into production, and $25,000$ units were in ending work in process $40\%$ complete as to conversion costs. Materials are

entered at the beginning of each process.

Determine the equivalent units of production and the unit production costs for the Assembly Department. $($Round unit costs to $2$

decimal places, e$.$g$.2\mathrm{.}25.)$

Equivalent Units