Ivanhoe Company has several processing departments. Costs to be accounted for in the assembly department for November 202 totalled $2,269,623 as follows: Work in process inventory, November 1 Materials $68,000 Conversion costs 49,000 $117,000 Direct materials added during November 1,552,300 Direct labour incurred during November Manufacturing overhead assigned during November 225,500 374,823 Production records show that 34,700 units were in beginning work in process inventory, 30% complete in terms of conversion co 701,800 units were started into production, and 25,050 units were in ending work in process inventory, 40% complete in terms o conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout process.