P16.4A (LO 3, 4), AP Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2022 totaled $2,280,000 as follows. Assign costs and prepare production cost report. Work in process, November 1 Materials $79,000 Conversion costs 48,150 $ 127,150 Materials added 1,589,000 Labor 225,920 Overhead 337,930 Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 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 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. Transferred out WIP $2,211,000 $ 69,000