Carla Vista Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,282,028 as follows. Work in process, November 1 Materials $79,300 Conversion costs 48,900 $128,200 Direct materials added during November 1,589,900 Direct labor incurred during November Manufacturing overhead assigned during November 225,000 338,928 $2,282,028 Production records show that 34,700 units were in beginning work in process 30% complete as to cc versionists, 660,800 units were started into production, and 24,300 units were in ending work in process 40% complete as to c version sts. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the: rocess.