At the start of November, Penco Refinery had Work in Process inventory consisting of 4,700 units that were 80 percent complete with respect to materials and 60 percent complete with respect to conversion costs. The cost of the units was $39,200 ($25,900 of material cost and $13,300 of labor and overhead). During November, the company started 39,100 units and incurred $420,200 of material cost and $399,000 of labor and overhead. The company completed 40,800 units during the month, and 3,000 units were in process at the end of November. The units in ending Work in Process were 80 percent complete with respect to materials and 50 percent complete with respect to conversion costs.

a. Calculate the cost per equivalent unit for materials and conversion costs. (Round answers to 2 decimal places, e.g. 15.25.)

b. Calculate the cost of items completed during November. (Round answer to 0 decimal places, e.g. 125.)

c. Calculate the cost of ending Work in Process. (Round answer to 0 decimal places, e.g. 125.)