Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,400 units during November. The following production activity in both units and costs refers to the Assembly departments November activities. Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion Beginning work in process inventory 3,000 60% 40% Units started this period 12,400 Units completed and transferred out 10,000 Ending work in process inventory 5,400 80% 30% Cost of beginning work in process Direct materials $ 1,448 Conversion 1,579 $ 3,027 Costs added this month Direct materials 20,032 Conversion 18,756 38,788 Assign costs to the Assembly departments outputspecifically, the units transferred out to the Painting department and the units that remain in process in the Assembly department at month-end. Use the weighted average method. (Do not round intermediate calculations.)