The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,300 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.

Assembly Department	Units			Percent of Direct Materials Added			Percent of Conversion Added
Beginning work in process		3,200			75	%		25	%
Units transferred out		10,200			100	%		100	%
Ending work in process		5,300			90	%		40	%

Beginning work in process inventory—Assembly dept	$	1,767 (consists $1,143 for direct materials and $624 for conversion)
Costs added during the month:
Direct materials	$	13,827
Conversion	$	17,856

Required: 

Assign costs to the assembly department’s output—specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.)