Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,500 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Percent of Direct Assembly Department Units Materials Beginning work in process 3,000 60% Units transferred out 10,000 100% Ending work in process 4,500 80% Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion Percent of Conversion 40% 100% 30% $2,365 (consists of $1,340 for direct materials and $1,025 for conversion) $ 17,700 $ 18,270