Toy Country Corporation produces children's toys using a liquid plastic formula and a continuose production process. In the company's toy truck work cell, the plastic is heated and fed into a molding machine. The molded toys are then cooled and trimmed and sent to the packaging work cell. All direct materials are added at the beginning of the process. In Nov., the beginning work in process Inventory was 420 units, which were 40% complete; the ending balance was 400 units, which were 70% complete. During Nov., 15,000 units were started into production. The Work in Process Inventory account had a beg. balance of $937 for direct materials cost and $370 for conversion cost. In the course of the month, $31,760 of conversion cost were assigned to the work cell. Using the FIFO costing method, prepare a process cost report that computes the equivalent units for Nov,the product unit cost for the toys, and the ending balance in the Work in Process Inventory account.