Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,304,916 as follows. Work in process, November 1 Materials $78,500 Conversion costs 48,300 $126,800 Materials added 1,616,900 Labor 225,300 Overhead 335,916 Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 656,600 units were started into production, and 24,600 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,304,916 as follows. Work in process, November 1 Materials Conversion costs Materials added $78,500 48,300 $126,800 1,616,900 225,300 335,916 Labor Overhead Production records show that 35,400 units were in beginning work in process 30% complete as to conversion costs, 656,600 units were started into production, and 24,600 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.) Materials Conversion Costs Equivalent Units Cost per unit $ 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 $ Prepare a production cost report for the Assembly Department. (Round unit costs to 2 decimal places, e.g. 2.25 and other answers to decimal places, eg. 125.) RIVERA COMPANY Assembly Department Production Cost Report For the Month Ended November 30, 2020 Equivalent Units Physical Conversion Units Materials Costs Quantities Units to be accounted for Work in process, November Started into production Total units Units accounted for Transferred out Work in process, November 30 Total units Conversion Materials Costs Total Costs 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 $