$[$The following informotion opplies to the questions displayed below.$]$

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,400$

units during November. The following production activity in both units and costs refers to the Assembly department's

November activities.

Percent

Conplete for Percent

oirect Complete for

Materials Conversion

Assenbly Departnent

Beginning work in process inventory

Units started this period

Lnits completed and transferred out

$6$ ax

Ending work in process inventory

Units

$2,500$

$10,400$

$9,509$

$3,40$a

$85\%$

$35\%$

Cost of beginning wark in process

Direct materials

Conversion

$$1,161$

$1,031$

$$2,192$

Costs added this month

Direct materials

Conversion

$17,424$

$37,773$

Assign costs to the Assembly deportment's output$-$specifically, the units tronsferred out to the Painting department and the units that

remsin in work in process in the Assembly deportment at month$-$end. Use the FIFO method.

Note: Do not round Intermedlate calculations.