Taco Ranch uses a process cost system and the FIFO cost flow assumption. Production begins in the Crafting Department where materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. On November $1,$ the beginning work in process inventory consisted of $10,000$ units, which were $60\%$ complete and had a cost of $$266,000,$ $$140,000$ of which were materials costs and $$126,000$ were conversion costs.

During November, the following occurred:

Materials added $$315,000$

Conversion costs incurred $$67,500$

Units completed and transferred out in November $55,000$

Units in ending work in process inventory, $11/30$

$(100\%$ complete for materials and $20\%$ complete for conversion costs$)25,000$

Answer the following questions and show the computations that support your answers:

$($a$)$ What are the equivalent units of production for materials and conversion costs in the Crafting Department for the month of November?

$($b$)$ What are the costs assigned to the units in ending work in process inventory?

$($c$)$ What are the costs assigned to units completed and transferred out during November?