Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,800 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly DepartmentUnitsPercent of Direct MaterialsPercent of ConversionBeginning work in process 2,400 75% 25%Units transferred out 9,400 100% 100%Ending work in process 3,800 95% 35%

Beginning work in process inventoryAssembly dept$2,966 (consists of $2,479 for direct materials and $487 for conversion)Costs added during the month: Direct materials$23,541 Conversion$26,338