Carla Vista Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,310,795 as follows. Work in process, November 1 Materials $78,900 Conversion costs 48,900 $127,800 Direct materials added during November 1,621,155 Direct labor incurred during November 225,900 Manufacturing overhead assigned during November 335,940 $2,310,795 Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 658,700 units were started into production, and 25,500 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, eg. 2.25) Equivalent Units Materials 693900 Conversion Costs 678600 Cost per unit $ 245 $ .90 Determine the assignment of costs to goods completed and transferred out and to work in process for November. Costs accounted for: Transferred out Work in process, November 30 2239140 Materials Conversion costs Total costs 62475 9180 71655 2310795 Prepare a production cost report for the Assembly Department for November 2022. (Round unit costs to 2 decimal places, eg 2.25 and other answers to O decimal places, e.g. 125) CARLA VISTA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2022 Quantities Units to be accounted for Work in process, November 1 Started into production Total units Physical Units 35200 658700 693900 Equivalent Units Materials Conversion Costs Units accounted for Completed and transferred out 668460 668460 668460 Work in process, November 30 25500 25500 10200 Total units 693960 693960 693960 Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, November 1 Started into production Total costs Materials 1621155 693960 245 $ Conversion Costs 561840 693960