Work in process, November 1
Materials	79000
Conversion costs	48150	127150
Materials added		1589000
Labor		225920
Overhead		337930

Production records show that 35,000 units were in beginning work in process 30% complete as to conversion costs, 660,000 units were started into production, and 25,000 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

(a) Determine the equivalent units of production and the unit production costs for the Assembly Department

(b) Determine the assignment of costs to goods transferred out and in process

(c) Prepare a production cost report for the Assembly Department