P21.4A (LO 3, 4). Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,280,000 as follows. Assign costs and prepare production cost report. Work in process, November 1 Materials $79,000 48,150 $ Conversion 127,150 costs Materials 1,589,000 added 225,920 Overhead 337,930 Labor 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.