Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,200 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials			Percent of Conversion
Beginning work in process		3,000			70	%		30	%
Units transferred out		10,000			100	%		100	%
Ending work in process		5,200			85	%		35	%

Beginning work in process inventoryAssembly dept	$	2,288 (consists of $1,484 for direct materials and $804 for conversion)
Costs added during the month:
Direct materials	$	12,936
Conversion	$	16,926

rev: 12_16_2019_QC_CS-193881

QS 20-17A FIFO: Journal entry to transfer costs LO P4

Required: Prepare the November 30 journal entry to record the transfer of costs from the assembly department to the painting department. Use the FIFO method.