Altera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,268,330 as follows.

Work in process, November 1
Materials		$79,300
Conversion costs		48,300		$127,600
Materials added				1,579,820
Labor				225,800
Overhead				335,110

Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 656,300 units were started into production, and 24,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25.)

Determine the assignment of costs to goods transferred out and in process.

Prepare a production cost report for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.)