Crane Company has several processing departments, Costs to be accounted for in the Assembly Department for November 2022 totaled $2268.894 as follows. Production records show that $5,400 units werc in beginning workin process 30% complete as to convers3on costs, 656,300 units werestarted into production, and 25,400 units were in ending work in process 4006 complete as to conversion costs Materials are ndded at the beginning of each precess, and comersion costs are incurred uniformly throughout the process. Detnrming the assignment of costs to koods compleled and transferred out and to work in process for November