Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,282,028 as follows. Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $79,300 48,900 $128,200 1,589,900 225.000 338,928 Production records show that 34,700 units were in beginning work in process 30% complete as to conversion costs, 660,800 units were started into production, and 24,300 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, eg. 2.25) Equivalent Units Cost per unit eTextbook and Media 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 eTextbook and Media Quantities Units to be accounted for Workin process November 1 Started into production Total units Units accounted for Transferred but Workin process November 30 Total units Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Workin process November 1 Started into production Total costs Physical Units RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Materials Materials Conversion Costs Conversion Costs Costs Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Workin 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 eTextbook and Media Materials Conversion Costs