Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,600 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Assembly Department Units Beginning work in process inventory 2,500 Materials 60 Complete for Direct Percent Complete for Conversion 40% Units started this period, 10,600 Units completed and transferred out 9,500 Ending work in process inventory 3,600 80% 308 Cost of beginning work in process Direct materials cost Conversion Costs added this month Direct materials Conversion $ 1,162 1,042 $ 2,204 17,408 20,118 37,526