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		$

Prepare a production cost report for the Assembly Department.

RIV

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,293,806 as follows. $78,800 49,000 Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $127,800 1,599,280 225,800 340,926 Production records show that 34,700 units were in beginning work in process 30% complete as to conversion costs, 664,500 units were started into production, and 25,100 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. *(a) x Your answer is incorrect. Try again. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25.) Materials Conversion Costs Equivalent Units 11699200 673730 Cost per unit