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 department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory 3,000 60% Percent Complete for Conversion 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 Conversion Costs added this month $ 1,448 1,579 $ 3,027 Direct materials Conversion 20,032 18,756 38,788 Assign costs to the Assembly department's output-specifically, 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 Note: Do not round Intermediate calculations. Completed and transferred out Direct materials Conversion CARLBERG COMPANY Cost assignment-Weighted average EUP Cost per EUP Total Cost 10,000 5,400 Ending work in process Direct materials Conversion Total costs accounted for $ 0 0 $ 0