Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2014 totaled $2,280,000 as follows.

Work in process, November 1
    Materials                                     $79,000
    Conversion costs                           48,150          $ 127,150
Materials added                                                      1,589,000
Labor                                                                         225,920
Overhead                                                                   337,930

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.

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.