Problem 1: Costs of Production Report Robles Company has several processing departments. Costs charged to the Assembly Department for October 20 X 1 totaled $1,231,000 as follows. Work in process, October 1 Materials $53,500 Conversion costs 33 100 $ 86,600 Materials added 1,040,000 Labor 66,000 Overhead 320,000 Production records show that 30,000 units were in beginning work in process 40% complete as to conversion cost, 375,000 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