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[The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,800 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			Percent of Conversion
Beginning work in process		2,400			75	%		25	%
Units transferred out		9,400			100	%		100	%
Ending work in process		3,800			95	%		35	%

Beginning work in process inventoryAssembly dept	$	2,966 (consists of $2,479 for direct materials and $487 for conversion)
Costs added during the month:
Direct materials	$	23,541
Conversion	$	26,338

rev: 12_16_2019_QC_CS-193881

QS 20-16A FIFO: Assigning costs to output LO C4

Required: 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 FIFO method. (Do not round intermediate calculations.)

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		0
Cost of units started and completed this period
Direct materials
Conversion
Total cost of units started and completed		0
Total costs of units transferred out		$0
Cost of ending work in process inventory
Direct materials
Conversion
Total costs of ending work in process		0
Total costs assigned		$0