Problem 1: Costs of Production Report Robles Company has several processing departments. Costs charged to the Assembly Department for October 20X1 totaled 51,231,000 as follows. Work in process, October 1 Materials $53,500 Conversion costs 33,100 5 86,600 Materials added 1,040,000 labor 66,000 Uve rhead 320,000 Production records show that 30,000 units were in beginning work in process 40% complete as to conversion cost, 3?5,000 units were started into production, and 40,000 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. (is) Determine the assignment of costs to goods transferred out and in process. (c) Prepare a production cost report for the Assembly Department