Hanon Company uses the weighted-average method in its process costing system. The Curing Department of Hanon Company reported the following information for the month of November:

	Units	Conversion percentage complete
Work in process, November 1	20,000	80%
Units started	30,000
Completed and transferred out	40,000
Work in process, November 30	18,000	30%

Costs for November:	Materials	Conversion
Work in process, November 1	$34,500	$48,600
Added during the month	$146,000	$194,400

All materials are added at the beginning of the process. Required: Compute the following items for the company's monthly production report using the weighted-average method: a) The equivalent units (EUs) of production for materials. b) The cost per equivalent unit for conversion.