Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,700 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Units Beginning work in process inventory 2,000 65% Percent Complete for Direct Materials Percent Complete for Conversion 35% Units started this period 11,700 Units completed and transferred out 9,000 Ending work in process inventory 4,700 90% 40% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 1,407 1,241 $ 2,648 25,053 25,959 51,012