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. Your answer is incorrect. 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.) Materials Conversion Costs Equivalent Units 662,000 671,780 2.41 0.84 Cost per unit Your answer is partially correct. Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out 2,215,714 $ Work in process, November 30 Materials 61,385.76 Conversion costs 9.218.22 70,604 2,286,318 Total costs $ I IS Your answer is partially correct. RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Quantities Physical Units Conversion Costs Materials Units to be accounted for Work in process, November 1 34,800 This answer is correct 662,000 Started into production Total units This answer is correct 662,000 Units accounted for 637,700 Transferred out 637,700 637,700 24,300 Correct 24,300 24,300 Work in process, November 30 Total units Correct O 662,000 662,000 662,000 Your answer is partially correct. Costs Conversion Costs Materials Total Unit costs Total Costs 1,672,320.00 613,998.00 2,286,318.00 Equivalent units 662,000 647.420 Unit costs 2.53 0.95 3.47 Costs to be accounted for Work in process, November 1 127.400 Started into production 2.158,918 Total costs 2.286,318 Your answer is partially correct. Cost Reconciliation Schedule Costs accounted for Transferred out 2.215,714 Work in process, November 30 61.385.76 Materials Conversion costs 9.218.22 70.604 2,286,318 Total costs