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

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.

c) The total cost assigned to units transferred out of the Curing Department during November.

d) The cost assigned to work-in-process inventory as of November 30.

Units Conversion percentage complete Work in process, November 1 10,000 80% Units started 28,000 Completed and transferred out 30,000 Work in process, November 30 8,000 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