Company Name Process Cost Summary-Dept Name Month Ended Date Equivalent Units UNITS Whole Units Direct Materials Conversion Costs Units to account for: Total units to account for Units accounted for: Total units accounted for COSTS Direct Materials Conversion Costs Total Costs Costs to account for: Total costs to account for Cost per EU Costs accounted for: Total costs accounted for The following information applies to QS 16-10 through QS 16-17, Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 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 Percent of Conversion Beginning work in process 2,000 60% 40% Units transferred out 9,000 100 Ending work in process 3.000 100 80 30 Beginning work in process inventory-Assembly dept $1,581 (consists of $996 for direct materials and $585 for conversion) Costs added during the month: Direct materials Conversion $10,404 $12,285 QS 16-16A FIFO: Assigning costs to output c4 Refer to the information in QS 16-10. 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 FIFO method