Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $ 2,291,400 as follows.

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $ 2,291,400 as follows Work in process, November 1 78,900 48,300 Materials Conversion costs Materials added Labor Overhead $127,200 1,592,900 225,200 346,100 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.) Materials Conversion Costs Equivalent Units Cost per unit s 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 otal costs Prepare a production cost report for the Assembly Department