Rivera Company has several processing departments. Costs charged to the Assembly

Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2011 totaled $1891004 as follows.Work in process November 1 Materials $69310 Conversion costs 48140-$117450 Materials added 1479109Labor 227960-Overhead 66485Production records show that 38400 units were in beginning work in process 30% complete as to conversion costs 739700 units were started into production and 28000 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. (Round cost per unit answers to 2 decimal places e.g. 2.25.)Determine the assignment of costs to goods transferred out and in process. (Use rounded amounts from above for successive calculations. Round answer to 0 decimal places e.g. 125.)Materials Costs Conversion CostsEquivalent units Cost per unit $ $