Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $2,309,600 as follows.

Work in process, November 1
Materials		$79,200
Conversion costs		48,100		$127,300
Materials added				1,606,000
Labor				225,800
Overhead				350,500

Production records show that 35,500 units were in beginning work in process 30% complete as to conversion costs, 660,200 units were started into production, and 25,500 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.