Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $2,287,700 as follows Work in process, November 1 Materials $79,300 48,300 Conversion costs Materials added Labor Overhead $127,600 1,592,300 225,800 342,000 Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 656,300 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.) Materials Conversion Costs Equivalent Units Cost per units Determine the assignment of costs to goods transferred out and in process Costs accounted for: Work in process, November 30 Materials Conversion costs Total costs Prepare a production cost report for the Assembly Department. RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2017 Equivalent Units Quantities Units to be Physical Units MaterialsCOS- Conversion Costs accounted for Work in process, November 1 35000 656300 691300 Started into production Total units Units accounted for Transferred out 711600 Work in process, November 30 24000 Total units 735600 Conversion Costs Costs Materials Total 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 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