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 DepartmentUnitsPercent of Direct

Materials AddedPercent of

Conversion AddedBeginning work in process2,00060%40%Units transferred out9,000100%100%Ending work in process3,00080%30%

Beginning work in process

inventoryAssembly dept$1,581 (includes $996 for direct materials

and $585 for conversion)Costs added during the month:Direct materials$10,404Conversion$12,285

QS 20-16A FIFO: Assigning costs to output LO C4

Required:

Assign costs to the assembly department's outputspecifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the FIFO method.