Current Attempt in Progress

Rivera Company has several processing departments. Costs charged to the Assembly Department for November $2020$ totaled

$$2,281,320$ as follows.

Work in process, November $1$

Production records show that $34,900$ units were in beginning work in process $30\%$ complete as to conversion

costs, $660,500$ 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. O decimal places, e$.$g$.125.)$

RIVERA COMPANY

Assembly Department

Production Cost Report

For the Month Ended November $30,2020$

Equivalent Units

Physical

Conversion

Quantities

Units

Costs

Units to be

accounted for

Work in

process,

November $1$

Started into

production

Total units

Units

accounted for

Transferred

out

Work in

process,

November $30$

Total units