Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,305,208 as follows. Work in process, November 1 Materials $79,500 48,900 Conversion costs Materials added $128,400 1,616,390 225,300 335,118 Labor Overhead Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 657,000 units were started into production, and 25,300 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Determine the 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 $ Work in process, November 30 Materials $ 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.) RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Physical Conversion Units Materials Costs Quantities Units to be accounted for Work in process, November 1 Started into production Total units Units accounted for Transferred out Work in process, November 30 Total units Conversion Costs Costs Materials Total Unit costs Total Costs $ Equivalent units Unit costs Conversion Costs Materials Total Costs Unit costs Total Costs $ $ $ $ Equivalent units 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 $ $ $ Conversion costs Total costs TA $