Crane Company has several processing departments. Costs charged to the Assembly Department for November 2022 totaled $2,376,090 as follows. Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $79,500 48,900 $128,400 1,754,830 225,300 267,560 Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 657,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Crane Company uses the weighted-average method. 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 66250 2301840 8000 74250 2376090 Quantities Units to be accounted for Work in process, November 1 Started into production Total units. Physical Units CRANE COMPANY Assembly Department Production Cost Report Materials Equivalent Units Conversion Costs Total units Units accounted for Transferred out Work in process, November 30 Total units Costs Unit costs Total Costs Equivalent units Conversion Materials Costs T Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in process, November 1 Started into production Total costs Materials Conversion Costs $ $ Materials $ SA EA $ Conversion Costs +A $ $ Total