Problem 1 Tuxedo Company has several processing departments. Costs charged to the Assembly Department for October 2019 totaled $1,298,400 as follows. Work in process, October 1 Materials Conversion costs $29,000 16,500 $ 45,500 Materials added Labor Overhead 1,006,000 138,900 108,000 Production records show that 25,000 units were in beginning work in process 40% complete as to conversion cost, 435,000 units were started into production, and 35,000 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. c) Prepare a production cost report for the Assembly Department