Problem I: Costs of Production Report Robles Company has several processing departments. Costs charged to the Assembly Department for October 20XI totaled 3 | .23 | .000 as follows. Work in process. October I Materials $53,500 Conversion costs 13.1.0.0 $ 36,600 Materials added I.040,000 Labor 66.000 Overhead 320.000 Production records show that 30.000 units were in beginning work in process 40% complete as to conversion cost, 375.000 units were started into production. and 40.000 unit: were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Instructions: (:1) Determine the equivalent units of production and the unit production costs for the Assemny Department. (b) Determine the assignment of costs to goods transferred out and in process. {c} Prepare a production cost report for the Assemblyr Department