Sienna Company has several processing departments. Costs charged to the Assembly Department for October 2017 totaled $1,231,000 as follows. Work in process, October 1 Materials $53,500 Conversion costs 33,100 $ 86,600 Materials added 1,040,000 Labor 66,000 Overhead 320,000

Production records show that 30,000 units were in beginning work in process 40% complete as to conversion cost, 375,000 units were started into production, and 40,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process. Instructions (a) Determine the equivalent units of production and the unit production costs for the Assembly Department. (b) Determine the assignment of costs to goods transferred out and in process. (c) Prepare a production cost report for the Assembly Department