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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,800$ units during November. The following production activity in both units and costs refers to the Assembly department's November activities.

Assign costs to the Assembly department's output$-$specifically, the units transferred out to the Painting department and the units that remain in work in process in the Assembly department at month$-$end. Use the FIFO method.

Note: Do not round intermediate calculations.

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