Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2014 totaled $2,280,000 as follows.

Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Work in process, November 1 Materials $79,000 Conversion costs 48,150 $127,150 Materials added 1,589,000 Labor 225,920 Overhead

337,930

Instructions

:

(a) Determine the equivalent units of production and the unit production costs for the Assembly Department.

(b)Determine the assignment of costs to goods transferred out and in process.

(c)Prepare a production cost report for the Assembly Department.