The Carlberg Company has two manufacturing departments, assembly and painting. The assemb department started 12,400 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 Units 3,200 11,160 4,440 Percent of Direct Materials Added 60% 100% 80% Percent of Conversion Added 40% 100% 30% $2,781 (includes $1,716 for direct materials $1,065 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: . Direct materials Conversion $ 22,404 $ 29,085 Required: Assign costs to the assembly department's output-specifically, the units transferred out to the pai department and the units that remain in process in the assembly department at month-end. Use th method. (Do not round intermediate calculations. Round final answer to nearest whole dolla $ 2,781 CARLBERG COMPANY FIFO method Costs of units transferred out Cost of beginning work in process inventory Costs to complete beginning work in process Direct materials Conversion Total costs to complete Cost of units started and completed this period Direct materials Conversion Total cost of units started and completed Total costs of units transferred out Cost of ending work in process inventory Direct materials Conversion Total costs of ending work in process Total costs assigned $ 2,781 $ 2,781