Problem 3-4A (Video) Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,305,208 as follows. Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $79,500 48,900 $128,400 1,616,390 225,300 335,118 Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 657,000 units were started into production, and 25,300 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.) Equivalent Units Materials Conversion Costs Cost per unit $ LINK TO TEXT LINK TO TEXT