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 $79,000 Conversion costs 48.200 $127.200 Direct materials added during November 1,594,520 Direct labor incurred during November 225,800 Manufacturing overhead assigned during November 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