Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,292,384 as follows. Production records show that 35,200 units were in beginning work in process 30% complete as to conversion costs, 663,700 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. 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.) Determine the assignment of costs to goods transferred out and in process. RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units 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 Conversion Costs Materials Unit costs Total Costs Equivalent units Unit costs Costs to be accounted for Work in 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