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4. Issa Company has several processing departments. Costs charged to the Assembly Department for October 2018 totaled $1,249,500 as follows: Work in process, October 1 Materials $29,000 Conversion costs 16,500 45,500 Materials added 1.006,000 Labor 90.000 Overhead 108,000 Production records show that 25,000 units were in beginning work in process 40% complete as to conversion cost, 425,000 units were started into production, and 35,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Instructions: (a) Determine physical units, the equivalent units of production and the unit production costs for the Assembly Department. (b) Determine the assignment of costs to goods transferred out and in process