[The following information applies to the questions displayed below.] The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,200 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 2,500 60 % 40 % Units transferred out 9,500 100 % 100 % Ending work in process 3,200 85 % 35 % Beginning work in process inventoryAssembly dept $ 2,483 (includes $964 for direct materials and $1,519 for conversion) Costs added during the month: Direct materials $ 11,256 Conversion $ 19,721