Crosby Company has several processing departments. Costs charged to the assembly department for October 2016 totalled $1,249,500, as follows:

Production records show that 25,000 units were in beginning work in process, 40% complete in terms of conversion costs; 425,000 units were started into production; and 35,000 units were in ending work in process, 40% complete in terms of conversion costs. Materials are entered at the beginning of each process.
Instructions
(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.

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Work in process, October 1 Materials Conversion costs Materials added Labour Overhead $29,000 16,500 45,500 1,006,000 90,000 108,000