Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,283,744 as follows Work in process, November 1 $78,600 48,700 Conversion costs Materials added Labor Overhead $127,300 1,592,280 225,100 339,064 Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 661,000 units were started into production, and 25,400 units were in ending work in process 40% comple 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.) Materials Conversion Costs Equivalent Units Cost per unit Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out n process, November 30 Materia Conversion costs Total costs Prepare a production cost report for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to 0 decimal places, e.g. 125.) Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Physical Conversion