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. Percent Complete for Assembly Department Units Direct Materials Percent Complete for Conversion Beginning work in process inventory Units started this period 2,000 65% 35% 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