R $7-11($Algo$)($LO $7\mathrm{.}2,7\mathrm{.}3)$ ChowBella produces pasta noodles... ChowBella produces pasta noodles and accounts for production costs using the first in$,$ first out $($FIFO$)$ method of process costing. All direct materials are assumed to be added at the beginning of the period, while conversion costs are added uniformly throughout production. ChowBella had $40,400$ units in beginning work$-$in$-$process on November $1.$ In addition, ChowBella started $398,000$ units during November and had $50,800$ units in ending work$-$in$-$process at the end of the month. Management estimates that beginning work$-$in$-$process inventory was $100$ percent complete for direct materials and $40$ percent complete for conversion costs. Ending work$-$in$-$process inventory was estimated to be $100$ percent complete for direct materials and $90$ percent complete for conversion costs. Costs incurred during October for November's beginning WIP units totaled $$154,000$ for direct materials and $$60,000$ for conversion costs. During November, production costs included $$1,250,000$ in direct materials and $$1,500,000$ for conversion costs. Required:a$.$What is the average production cost of a unit produced entirely during November? b$.$ What is the average production cost of a unit started in October and completed in November? c$1.$ What are the total costs transferred out of production? c$2.$ What is the total cost of ending work in process inventory?