RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 \begin{tabular}{|c|c|c|c|} \hline \multirow[b]{2}{*}{ Quantities } & \multirow[b]{2}{*}{PhysicalUnits} & \multicolumn{2}{|c|}{ Equivalent Units } \\ \hline & & Materials & ConversionCosts \\ \hline Unitstobeaccountedfor & & & \\ \hline Workinprocess,November1 & 34,600 & & \\ \hline Startedintoproduction & 662,200 & & \\ \hline Total units & 696,800 & & \\ \hline Unitsaccountedfor & & & \\ \hline Transferredout & 672,800 & 672,800 & 672,800 \\ \hline Workinprocess, & 24,000 & 24,000 & 9,600 \\ \hline November 30 & & & \\ \hline Total units & 696,800 & 696,800 & 682,400 \\ \hline \end{tabular} Costs Unit costs Unit costs Costal Costs to be accounted for Work in process, November 1 Started into production Total costs Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, November 30 Materials Conversion costs Total costs $ Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,286,480 as follows. Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 662,200 units were started into production, and 24,000 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.)