Carla Carpet manufactures broadloom carpet in seven? processes: spinning,? dyeing, plying,?spooling, tufting, latexing and shearing. In the Dyeing? Department, direct materials? (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2016 follows:

1. Prepare the November production cost report for Carla?'s Dyeing Department using the FIFO method. The Dyeing Department beginning work in process of 90 units is 70% complete as to conversion costs. Round equivalent unit of production costs to four decimal places.

2. Journalize all transactions affecting Carla?'s Dyeing Department during November including the entries that have already been posted.

UNITS Beginning Work-in-Process Inventory Transferred in from Spinning Department during November Completed during November Ending Work-in-Process (80% complete for conversion work) 90 rolls 540 rolls 510 rolls 120 rolls COSTS Beginning Work-in-Process Inventory (transferred in costs, $4,900; materials cost, $1,390; conversion costs, $4,900) Transferred in from Spinning Department Materials cost added during November Conversion costs added during November (manufacturing wages, $8,225; manufacturing overhead allocated, $43,839) $ 11,190 22,190 11,210 52,064