Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,600$ 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 $10,600$

Units completed and transferred out $9,500$

Ending work in process inventory $3,60080\%30\%$

Cost of beginning work in process

Direct materials $ $1,162$

Conversion $1,042$ $ $2,204$

Costs added this month

Direct materials $17,408$

Conversion $20,11837,526$

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.

Note: Do not round intermediate calculations.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.

Note: Do not round intermediate calculations.