Nygaard Corporation uses the weighted-average method in its process costing. The following data pertain to its Assembly Department for September. Percent Complete Units Materials Conversion Work in process, September 1 400 60% 35% Units started into production during September 8,100 Units completed during September and transferred to the next department 7,100 Work in process, September 30 1,400 80% 40% Required: Compute the equivalent units of production for both materials and conversion costs for the Assembly Department for September using the weighted-average method. Materials Conversion ? Equivalent units of production ?

Jeoffroy Inc. uses the weighted-average method in its process costing. The following data concern the company's Assembly Department for the month of November.

	Materials		Conversion
Work in process, November 1	$	16,400	$	6,900
Cost added to production in the assembly department during November	$	184,270	$	160,176
Equivalent units of production for November		7,920		7,140

Required:

Compute the costs per equivalent unit for the Assembly Department for November. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Materials	Conversion
Cost per equivalent unit	$	$