he Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,200 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units		Percent of Direct Materials Added		Percent of Conversion Added
Beginning work in process	3,100		65	%	35	%
Units transferred out	10,980		100	%	100	%
Ending work in process	4,320		85	%	35	%

Beginning work in process inventoryAssembly dept	$	2,681 (includes $1,656 for direct materials and $1,025 for conversion)
Costs added during the month:
Direct materials	$	21,404
Conversion	$	27,685

Required:

Assign costs to the assembly departments outputspecifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the FIFO method. (Do not round intermediate calculations. Round final answer to nearest whole dollar.)

CARLBERG COMPANY
FIFO method
Costs of units transferred out
Cost of beginning work in process inventory
Costs to complete beginning work in process
Direct materials
Conversion
Total costs to complete
Cost of units started and completed this period
Direct materials
Conversion
Total cost of units started and completed
Total costs of units transferred out
Cost of ending work in process inventory
Direct materials
Conversion
Total costs of ending work in process
Total costs assigned