Ryan's Rugs manufactures broadloom carpet in seven processes: spinning, dyeing, plying, spooling, tufting, latexing and shearing. In the Dyeing Department, direct materials (dye) are added at the beginning of the process. Conversion costs are incurred evenly throughout the process. Information for November 2016 follows: 55 rolls 560 rolls 490 rolls 125 rolls UNITS Beginning Work-in-Process Inventory Transferred in from Spinning Department during November Completed during November Ending Work-in-Process (80% complete for conversion work) COSTS Beginning Work-in-Process Inventory (transferred in costs. $3,500, materials cost, $1,750, conversion costs $5,420) Transferred in from Spinning Department Materials cost added during November Conversion costs added during November (manufacturing wages. $8,120, manufacturing overhead allocated, $45.460) $10,670 18,025 13,010 53,580 Prepare the November production cost report for Ryan's Dyeing Department using the FIFO method. The Dyeing Department beginning work in process of 55 units is 40% complete as to conversion costs. Round equivalent unit of production costs to four decimal places