For the Month of November 2014,Department B Completed and Transferred

For the month of November 2014,Department B completed and transferred to the next department 5,000 units of product.Department B's ending work in process was 3,000 units that were 10 percent complete.The following cost information is available for the period: $\begin{array}{|l|r|}\hline \text { Cost transferred in } & \$ 35,000 \\\hline \text { Cost of beginning work in process } & 3,600 \\\hline \text { Direct materials } & 17,000 \\\hline \text { Direct labor } & 9,000 \\\hline \text { Manufacturing overhead } & 12,000 \\\hline\end{array}$ Required:
(A)Determine the cost per equivalent whole unit for the month of November.(Round your answer to three decimal places. )
(B)Determine the cost transferred out during the month.
(C)Calculate the cost assigned to the ending work in process at the end of the month.(Round your answer to the nearest dollar. )