Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,288,076 as follows. Work in process, November 1 Materials $7

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2020 totaled $2,288,076 as follows.Work in process, November 1   

Materials                $79,000   

Conversion costs    $48,200                        $127,200

Materials added                                            $1,594,520

Labor                                                             $ 225,800

Overhead                                                      $ 340,556

Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 662,700 units were started into production, and 24,100 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

• Determine the equivalent units of production and the unit production costs for the Assembly Department.                                    Materials          Conversion Costs

Equivalent Units           ________              ________

Cost 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    ________                 ________   Total Costs                                              $_______

• Prepare a production cost report for the Assembly Department (attached picture of Production Cost Report)