Ivanhoe Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,297,376 as follows. Work in process, November 1 Materials $79,100 Conversion costs 48,800 $127,900 Direct materials added during November 1,601,380 Direct labor incurred during November 226,000 Manufacturing overhead assigned during November 342,096 $2,297,376 Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 664,800 units were started into production, and 24,600 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.