Problem 3-4A (Video) (Part Level Submission) Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,310,795 as follows. Work in process, November 1 Materials $78,900 48,900 Conversion costs Materials added $127,800 1,621,155 225,900 335,940 Labor Overhead Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 658,700 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. (a) x Your answer is incorrect. Try again. 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 X Equivalent Units 684,200 668,900 x X Cost per unit 2.36 0.91