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 Materials Conversion costs Materials added Labor $78,600 48,700 $127,300 1,592,280 225,100 Overhead 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% 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.) Equivalent Units Cost per unit Materials Conversion Costs 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 $ $ Quantities Units to be accounted for Work in process, November 1 Started into production Total units Units accounted for Transferred out Work in process, 2 November 30 Total units Physical Units RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Materials Conversion Costs Units accounted for Transferred out Workin Process November 30 Total units Costs Unit costs Total Costs Equivalent Unit costs Costs to be accounted for Workin process November 1 Started into production Total costs Cost Reconcillation Schedule Costs accounted for Transferred Jut Workin November 30 Materials Conversion Total costs Materials Conversion Costs E FED 44