Problem 17-4A Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $ 2,309,600 as follows.

Work in process, November 1
Materials	$ 79,200
Conversion costs	48,100	$ 127,300
Materials added	1,606,000
Labor	225,800
Overhead	350,500

Production records show that 35,500 units were in beginning work in process 30% complete as to conversion costs, 660,200 units were started into production, and 25,500 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25.)

Materials	Conversion Costs
Equivalent Units
Cost per unit	$	$

Determine the assignment of costs to goods transferred out and in process.

Costs accounted for:
Transferred out	$
Work in process, November 30
Materials	$
Conversion costs
Total costs	$

Prepare a production cost report for the Assembly Department.

RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2017
Equivalent Units
Quantities	Physical Units	Materials	Conversion Costs
Units to be accounted for
Work in process, November 1
Started into production
Total units
Units accounted for
Transferred out
Work in process, November 30
Total units
Costs	Materials	Conversion Costs	Total
Unit costs
Total Costs	$	$	$
Equivalent units
Unit costs	$	$	$
Costs to be accounted for
Work in process, November 1	$
Started into production
Total costs	$
Cost Reconciliation Schedule
Costs accounted for
Transferred out	$
Work in process, November 30
Materials	$
Conversion costs
Total costs	$