Dee Electronics makes game consoles in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work-in-Process Inventory on October 31. In mid-November, Dee Electronics started production on 100,000 game consoles. of this number. 90,000 game consoles were assembled during November and transferred out to the Programming Department. The November 30 Work-in-Process Inventory in the Assembly Department was 35% of the way complete. Direct materials costing $399,000 were placed in production in Assembly during November, direct labor of $139,000 was assigned, and manufacturing overhead of $130,280 was allocated to the department Required: Complete the Production Cost Report on the next page for the Assembly Department for the month of November. DEE ELECTRONICS Production Cost Report-ASSEMBLY DEPARTMENT Month Ended November 30, 20xx Equivalent Units Whole Direct Conversion Costs Units Materials UNITS Units to account for: Beginning work-in-process Started in Production Total units to account for Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for Conversion Costs Direct Materials Total Costs COSTS Costs to account for: Beginning work-in-process Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for