Wildhorse Company has several processing departments. Costs to be accounted for in the assembly department for November 2022 totalled $2,186,160 as follows: Work in process inventory, November 1 Materials $ 68,100 Conversion costs 48,700 $ 116,800 Direct materials added during November 1,544,060 Direct labour incurred during November 221,000 Manufacturing overhead assigned during November 304,300 Production records show that 34,500 units were in beginning work in process inventory, 30% complete in terms of conversion costs, 698,300 units were started into production, and 25,500 units were in ending work in process inventory, 40% complete in terms of conversion costs. Materials are added at the beginning of each process, and conversion costs are incurred uniformly throughout the process. Your answer is partially correct. Determine the equivalent units of production and the unit production costs for the assembly department. (Round unit costs to 2 decimal places, e.g. 15.25.) Equivalent units of Production Unit cost Direct materials 732800 $ per unit Conversion costs $ 0.80 per unit Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out $ Work in process, November 30 Materials $ Conversion costs 8640 Total costs $ 2276180 Determine the assignment of costs to goods transferred out and in process. Costs accounted for: Transferred out tA Work in process, November 30 Materials Conversion costs