5. (10 points) SunEnergy produces solar panels. A key step in the conversion of raw silicon to a completed solar panel occurs in the assembly department, where lightweight photovoltaic cells are assembled into modules and connected on a frame. In this department, materials are added at the beginning of the process and conversion takes place uniformly. At the start of November 2022, SunEnergy's assembly department had 3,400 panels in beginning work in process, which were 100% complete for materials and 70% complete for conversion costs. An additional 12,000 units were started in the department in November, and 3,600 units remain in work in process at the end of the month. These unfinished units are 100% complete for materials and 40% complete for conversion costs. The assembly department had 1,800 spoiled units in November. Because of the difficulty of keeping moisture out of the modules and sealing the photovoltaic cells between layers of glass, normal spoilage is 10% of good units. The department's costs for the month of November are as follows: Direct materials costs Beginning WIP $ 76,800 Costs Incurred During Period $ 240,000 Conversion costs 123,000 1,200,000 (Show all your work to receive full credits.)