Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,400$ units during November. The following production activity in both units and costs refers to the Assembly department$$s November activities.

Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion

Beginning work in process inventory $2,50060\%40\%$

Units started this period $10,400$

Units completed and transferred out $9,500$

Ending work in process inventory $3,40085\%35\%$

Cost of beginning work in process

Direct materials $ $1,161$

Conversion $1,031$ $ $2,192$

Costs added this month

Direct materials $17,424$

Conversion $20,34937,773$

Assign costs to the Assembly department$$s output$$specifically$,$ the units transferred out to the Painting department and the units that remain in work in process in the Assembly department at month$-$end. Use the FIFO method.

Part $($B$)-$Prepare the November $30$ journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the FIFO method.