Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,277,204 as follows. $78,700 48.900 Work in process, November 1 Materials Conversion costs Materials added Labor Overhead $127,600 1,587,620 225.100 336,884 Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 659,700 units were started into production, and 25,900 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. (a) 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.) Materials Conversion Costs Equivalent Units Cost per unit $ (b) 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 (c) Prepare a production cost report for the Assembly Department. (Round unit costs to 2 decimal places, eg. 2.25 and other answers to decimal places, e.g. 125.) RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Conversion Materials Costs Physical Units Quantities Units to be accounted for Work in process, November 1 Started into production Total units Units accounted for Transferred out Work in process, November 30 Total units Costs Unit costs Materials Conversion Costs Total Costs $ $ Equivalent units Unit costs $ $ $ $ Costs to be accounted for Work in process. November 1 Started into production Total costs $ Cost Cost Reconciliation Schedule Costs accounted for Transferred out Work in process, November 30 Materials $ $ Conversion costs $ Total costs