any ufacturing departments, Assembly and Painting. The Assembly department started 12,400 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory Units started this period 3,000 60% Percent Complete for Conversion 40% 12,400 Units completed and transferred out 10,000 Ending work in process inventory. 5,400 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials $ 1,448 1,579 $ 3,027 20,032 Conversion 18,756 38,788 QS 20-12 (Algo) Weighted average: Assigning costs to output LO P1 Assign costs to the Assembly department's output-specifically, the units transferred out to the Painting department and the units that remain in process in the Assembly department at month-end. Use the weighted average method. Note: Do not round intermediate calculations. CARLBERG COMPANY