Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,700 units during November. The following production activity in both units and costs refers to the Assembly departments November activities.

Assembly DepartmentUnitsPercent Complete for Direct MaterialsPercent Complete for ConversionBeginning work in process inventory3,00070%30%Units started this period10,700 Units completed and transferred out10,000 Ending work in process inventory3,70090%30%Cost of beginning work in process Direct materials$ 977 Conversion779$ 1,756Costs added this month Direct materials12,353 Conversion21,44133,794

Assign costs to the Assembly departments outputspecifically, the units transferred out to the Painting department and the units that remain in work in process in the Assembly department at month-end. Use the FIFO method.

Note: Do not round intermediate calculations.