Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $ 2,295,954 as follows.

Work in process, November 1
Materials		$ 79,200
Conversion costs		48,100		$ 127,300
Materials added				1,604,394
Labor				225,800
Overhead				338,460

Production records show that 35,500 units were in beginning work in process 30% complete as to conversion costs, 660,200 units were started into production, and 25,500 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

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		$