Christine CarpetChristine Carpet manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing and shearing. In the DyeingDepartment, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2016 follows:

Requirement 1. Prepare the NovemberNovemberproduction cost report forChristineChristine'sDyeing Department using the FIFO method. The Dyeing Department beginning work in process of 8585 units is 30% complete as to conversion costs. Round equivalent unit of production costs to four decimal places.

UNITS

Beginning Work-in-Process Inventory 85 rolls

Transferred in from Spinning Department during November 580 rolls

Completed during November 530 rolls

Ending Work-in-Process (80% complete for conversion work) 135 rolls

COSTS

Beginning Work-in-Process Inventory (transferred in costs, $4,100; materials cost, $1,825; conversion costs, $5,100) $11,025

Transferred in from Spinning Department 19,840

Materials cost added during November 9,480

Conversion costs added during November (manufacturing wages, $8,880; manufacturing overhead allocated, $43,440) 52,320