Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2014 totaled $2,352,610 as follows.

Work in process, November 1
Materials		$79,310
Conversion costs		48,490		$127,800
Materials added				1,591,690
Labor				225,800
Overhead				407,320

Production records show that 34,950 units were in beginning work in process 30% complete as to conversion costs, 661,300 units were started into production, and 24,400 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		696250		681610
Cost per unit		$ 2.40		$ 1.00

Determine the assignment of costs to goods transferred out and in process.

Costs accounted for:
Transferred out		$ 2284290
Work in process, November 30
Materials	$ 58560
Conversion costs	9760	68320
Total costs		$ 2352610

Prepare a production cost report for the Assembly Department.

RIV