Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,286,318 as follows. Work in process, November 1 Materials $78,900 Conversion costs 48,500 $127,400 Materials added 1,593,420 Labor 226,000 Overhead 339,498 Production records show that 34,800 units were in beginning work in process 30% complete as to conversion costs, 662,000 units were started into production, and 24,300 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out $ Work in process, November 30 Materials $ Conversion costs LL Total costs $ RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Physical Units Conversion Costs Quantities Materials Units to be accounted for Work in process, November 1 Started into production Total units LLLL LLL Units accounted for Transferred out Work in process, November 30 Total units Costs Conversion Costs Materials Total Unit costs Total Costs Equivalent units LLL Unit costs 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 17 Conversion costs LL Total costs