Cavalier Company has several processing departments. Costs charged to the Assembly Department for November 2010 totaled $2,227,860 as follows.

Work in process, November 1 is below

Materials $68,910 Conversion costs 48,350 $ 117,260 Materials added 1,547,200 Labor 225,900 Overhead 337,500 Production records show that 35,030 units were in beginning work in process 30% complete as to conversion costs, 703,000 units were started into production, and 24,100 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round cost per unit to 3 decimal places, e.g. 2.150.) Materials Costs Conversion Costs

Equivalent units _____________ Cost per unit _____________ Determine the assignment of costs to goods transferred out and in process. Costs accounted for Transferred out__________ Work in process, November 30 Materials $__________ Conversion costs__________ Total costs $___________