The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials Added			Percent of Conversion
Beginning work in process		2,000			75	%		25	%
Units transferred out		9,000			100	%		100	%
Ending work in process		4,400			85	%		35	%

Beginning work in process inventoryAssembly dept

$

2,186 (includes $1,688 for direct materials and $498 for conversion)

Costs added during the month:

Direct materials

$

17,422

Conversion

$

20,582

Assign costs to the assembly departments 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 weighted-average method. (Do not round intermediate calculations.)

CARLBERG COMPANY
Weighted-average method
Costs of units transferred out
Direct materials	$9,000
Conversion
Total costs transferred out		$9,000
Costs of ending work in process
Direct materials
Conversion
Total costs of ending work in process		0
Total costs assigned		$9,000