Sunland Company has several processing departments. Costs to be accounted for in the Assembly Department for November 2022 totaled $2,288,076 as follows.

Work in process, November 1

Materials

Conversion costs

Direct materials added during November

Direct labor incurred during November

Manufacturing overhead assigned during November

$79.000

48.200

$127.200

1,594520

225.800

340.556

$2.288.076

Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs. 662,700 units were started into production, and 24,100 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,

Sunland Company has several processing departments. Costs to be accounted for In the Assembly Department for November 2022 totaled $2,288,076 as follows. Production records show that 34,600 units were in beginning workin process 30 somplete as to canw6sion costi, 662,700 units Wiskestarted into production, and 24,100 units were in endirz workin process 40s complete as co conversion opgen Matenals are added at the beginnins of each process. And comverion costs are incurfed uniformly throughout zhe process. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, eg2 2 25.) Determine the assignment of costs to goods completed and transferred out and to work in process for November