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. Percent Complete for Assembly Department Units Direct Materials Percent Complete for Conversion Beginning work in process inventory Units started this period 2,500 60% 40% 10,400 Units completed and transferred out Ending work in process inventory 9,500 3,400 85% 35% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 1,161 1,031 $ 2,192 17,424 20,349 37,773 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. (Do not round intermediate calculations.) Beginning work in process To complete beginning work in process Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for CARLBERG COMPANY Cost assignmentFIFO EUP Cost per EUP Total Cost $ EA 0 0 0 0 $ 0 Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the FIFO method. View transaction list Journal entry worksheet 1 Record the transfer of units from the Assembly department to the Painting department (FIFO method.) Note: Enter debits before credits. Date November 30 General Journal Debit Credit Record entry Clear entry View general journal