Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $ 2,303,800 as follows.

Work in process, November 1
Materials		$ 78,800
Conversion costs		48,100		$ 126,900
Materials added				1,606,800
Labor				225,100
Overhead				345,000

Production records show that 34,900 units were in beginning work in process 30% complete as to conversion costs, 659,700 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.

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 Materias Corversion costs Total costs