Sunland Company has several processing departments. Costs to be accounted for in the Assembly Department for November $2022$ totaled $$2,288,076$ as follows.Work in process, November $1$MaterialsConversion costsDirect materials added during NovemberDirect labor incurred during November$$79,00048,200$Manufacturing overhead assigned during November$$127,2001,594,520225,800340,556$$$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 entered at the beginning of each process.