Problem 3-4A (Video) Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,282,040 as follows. Work in process, November 1 $79,200 48,100 Materials $127,300 1,590,480 225,800 338,460 Conversion costs Materials added Labor Overhead 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 35500 35500 Cost per unt