The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,000 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Assembly Department Beginning work in process Units transferred out Ending work in process Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion Percent of Direct Units Materials Added 2,000 60% 9,000 100% 3,000 80% $1,581 (includes $996 for direct materials and $585 for conversion) $ 10,404 $ 12,285 Percent of Conversion 40% 100% 30%