Problem I: Costs of Production Report Robles Company has several processing departments. Costs charged to the Assembly Department for October 20X| totaled $|,23 |,000 as follows. Work in process, October | Materials $53,500 Conversion costs 33, | 00 $ 86,600 Materials added |,040,000 Labor 66,000 Overhead 3 20,000 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 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Instructions: (a) Determine the equivalent units of production and the unit production costs for the Assembly Department. (b) Determine the assignment of costs to goods transferred out and in process. (c) Prepare a production cost report for the Assembly Department