Idaho lumber company grows, harvests, and processes timber for use in construction. the following data pertain to the firm’s sawmill during november. work in process, november 1 direct material $ 85,200 conversion 128,000 costs incurred during november direct material $ 531,000 conversion 652,000 the equivalent units of activity for november were as follows: 7,800 equivalent units of direct material and 2,600 equivalent units of conversion activity. required: calculate the cost per equivalent unit, for both direct material and conversion, during november. use weighted-average process costing.