Assign costs to the Assembly department's output$-$specifically, the units transferred out to the Painting department and the remain in work in process in the Assembly department at month$-$end. Use the FIFO method.

Note: Do not round intermediate calculations.

$\backslash$table$[[$CARLBERG COMPANY$],[$Cost assignment$-$FIFO$],[$Beginning work in process,EUP,Cost per EUP,Total Cost$],[,,,,$$$,0],[$To complete beginning work in process$],[$Direct materials,$11,800,$$$,1\mathrm{.}50,$$$,17,700,,],[$Conversion$,7,000,$$$,1\mathrm{.}50,,10,500,,],[,,,,,,28,200],[$Started and completed$],[$Direct materials,$1,800,$$$,1\mathrm{.}80,,3,240,,,],[$Conversion$,7,000,$$$,1\mathrm{.}80,,12,600,?,],[,,,,,,15,840],[$Completed and transferred out,,$,,,,$$$,44,040],[$Ending work in process$],[$Direct materials,$3,600,$$$,1\mathrm{.}50,,5,400,,],[$Conversion$,1,350,$$$,1\mathrm{.}80,,2,430,,],[$P$,,,,,,7,830],[$Total costs accounted for,,,,,,$$,51,870,$

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $11,500$ units during November. The following production activity in both units and costs refers to the Assembly department's November activities.

Prepare the November $30$ journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the FIFO method.

Answer is not complete.

$\backslash$table$[[$No$,$Date,,,Debit,Credit$],[1,$November $30,$Work in process inventory$-$Painting,,,$28,140],[,,$Work in process inventory$-$Assembly,,$28,140,]]$