North Country Wood Toys makes wooden toys for children of all ages. They use two departments: Cutting and Assembly. Toy pieces cut into formed shapes are transferred in from the Cutting Department at the beginning of the Assembly Departments process. The Assembly Department's conversion costs are added evenly throughout the process, while the Direct Materials are added at the end of the process (boxes). A review of the cost information for October shows:

North Country Wood Toys	Cutting Dept.	Assembly Dept.
UNITS
Beginning WIP	0	5,700
Started in Production	50,000	to be calculated
Transferred out in October	38,600	36,600
Beginning WIP - % complete		60%
Ending WIP - % complete	20%	20%
COSTS
Beginning WIP - Transferred in costs	$0.00	$21,400.00
Beginning WIP - Materials costs	$0.00	$0.00
Beginning WIP - Conversion Costs	$0.00	$1,400.00
Direct Materials	$141,000.00	$19,500.00
Conversion costs:
Direct Labor	$18,900.00	$4,030.00
Manufacturing Overhead	$48,800.00	$10,500.00
Total Conversion Costs	$67,700.00	$14,530.00
Total Costs of Units Transferred to Assembly	$184,000.00

Complete the production cost report for the Assembly Department. (Round your answers to two decimal places when needed and use rounded answers for all future calculations).

North Country Wood Toys Equivalent Units \begin{tabular}{l|r|} \hline \multicolumn{1}{c}{ UNITS } & Whole Units \\ \hline Units to account for: \\ \hline Beginning work-in-process & 5700 \\ \hline Started in production & 50000 \\ \hline Total units to account for & 55700 \\ \hline \end{tabular} Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for North Country Wood Toys \begin{tabular}{lcccc} \hline COSTS & TransferredIn & DirectMaterials & ConversionCosts & Total Costs \\ \hline \end{tabular} Costs to account for: Beginning work-in-process Transferred in costs from Cutting Dept. Costs added during period Total costs to account for Divided by: Total EUP Cost per equivalent unit Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for