Blossom Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,281,320 as follows. Work in process, November 1 Materials Conversion costs Direct materials added during November Direct labor incurred during November Manufacturing overhead assigned during Novem Production records show that 34,900 units were in beginning work in process 30% complete as to conversion costs, 660,500 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process.