Crane Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,268,894 as follows. Work in process, November 1 Materials $78,800 Conversion costs 48,800 $127,600 Direct materials added during November 1,581,280 Direct labor incurred during November 225,000 Manufacturing overhead assigned during November 335,014 $2.268,894 Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 656,300 units were started into production, and 25,400 units were in ending work in process 40% complete as to conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process. CRANE COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2022 v Quantities Units to be accounted for Workin process, November 1 Started into production Total units Units accounted for Completed and transferred out Workin process, November 30 Total units Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Cost Reconciliation Schedule Costs accounted for Completed and transferred out Workin process, November 30 Materials Conversion costs Total costs Physical Units $ Materials Materials Equivalent Units Conversion Costs $ $ $ Conversion Costs $