Sheridan Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2025 totaled $2,277,204 as follows. Work in process, November 1 Materials $78,700 Conversion costs 48,900 $127,600 Direct materials added during November 1,587,620 225,100 Direct labor incurred during November Manufacturing overhead assigned during November 336,884 $2,277,204 Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 659,700 units were started into production, and 25,900 units were in ending work in process 40% complete as to conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Sheridan Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2025 totaled $2,277,204 as follows. Work in process, November 1 Materials $78,700 Conversion costs 48,900 $127,600 Direct materials added during November 1,587,620 225,100 Direct labor incurred during November Manufacturing overhead assigned during November 336,884 $2,277,204 Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 659,700 units were started into production, and 25,900 units were in ending work in process 40% complete as to conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process.