The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 0,800 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Percent of Direct Materials Added Percent Conversion Units 2,400 9,400 3,800 Beginning work in process Units transferred out 1ee% 95% 100% 35% Ending work in process Beginning work in process 52,966 (includes $2,479 for direct materials and $487 for conversion) Costs added during the month Di Conversion s 23,541 s 26,338