Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,297,376 as follows. Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $79.100 48,800 $127,900 1,601.380 226,000 342,096 Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 664,800 units were started into production, and 24,600 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 Equivalent Units Cost per unit eTextbook and Media 35400 Conversion Costs 118000 664800 $ 1662000 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 342,096 S 10800 1780000 2122096 Total costs 2132896 Prepare a production cost report for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to O decimal places, eg. 125.) Quantities Units to be accounted for Work in process. November 1 Started into Physical Units 0 35400 production Total units 35400 RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Materials Equivalent Units Conversion Costs Units accounted for Transferred out Work in process, November 30 Total units Costs Unit costs Total Costs Equivalent units Unit costs Conversion Materials 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 Transferred out Work in process, November 30 Materials: Conversion costs Total costs eTextbook and Media $C