Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2014 totaled $2,143,625 as follows.

Work in process, November 1
Materials		$78,530
Conversion costs		48,070		$126,600
Materials added				1,451,988
Labor				225,700
Overhead				339,337

Production records show that 35,490 units were in beginning work in process 30% complete as to conversion costs, 660,200 units were started into production, and 24,100 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Prepare a production cost report for the Assembly Department.

RIV