Blossom Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,262,390 as follows.

Work in process, November 1
Materials		$78,500
Conversion costs		48,000		$126,500
Direct materials added during November				1,576,300
Direct labor incurred during November				225,000
Manufacturing overhead assigned during November				334,590
				$2,262,390

Production records show that 34,500 units were in beginning work in process 30% complete as to conversion costs, 655,000 units were started into production, and 24,000 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.

Equivalent Units Cost per unit Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out Work in process, November 30 Materials Conversion costs Total costs Prepare a production cost report for the Assembly Department. RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2017 Equivalent Units Physical Conversion Materials Costs Units Quantities Units to be accounted for Work in process, November 1 Started into production Total units Units accounted for Transferred out Work in process, November 30 Total units TMINE Conversion Costs Materials Total Costs Unit costs Total Costs Equivalent units Unit costs Unit costs Costs to be accounted for Work in process, November 1 Started into production Total costs Cost Reconciliation Schedule Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, November 30 Materials Conversion costs Total costs