P3.4 (LO 3, 4), AP Rivera Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,280,000 as follows. Work in process, November 1 Materials $79,000 Conversion costs 48,150 $ 127,150 Direct materials added during November 1,589,000 Direct labor incurred during November 225,920 Manufacturing overhead assigned during November 337,930 $2,280,000 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 added at the beginning of each process, and conversion costs are incurred uniformly throughout the 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 completed and transferred out and to work in process for November. b. Completed and transferred out $2,211,000 Ending WIP $ 69,000 c. Prepare a production cost report for the Assembly Department for November 2022