Abby Electronics makes game consoles in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work$-$in$-$Process Inventory on October $31.$

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Units accounted for:

Completed and transferred out

Ending work$-$in$-$process

Total units accounted for

costs

Costs to account for:

Beginning work$-$in$-$process

Costs added during the period

Total costs to account for

Cost per equivalent unit

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In mid$-$November, Abby Electronics started production on $95,000$ game consoles. Of this number, $68,000$ game consoles were assembled during November and transferred out to the Programming Department. The November $30$ Work$-$in$-$Process Inventory in the Assembly Department was $30\%$ of the way through the assembly process. Direct materials costing $$280,250$ were placed in production in Assembly during November, direct labor of $$152,712$ was assigned, and manufacturing overhead of $$69,500$ was allocated to that department.