Problem 16-4A Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2017 totaled $2,293,448 as follows Work in process, November 1 Materials $79.000 $127,800 Conversion costs 48,800 Materials added 1.600,288 Labor 225,700 339,660 Overhead Production records show that 34,600 units were in beginning work in process 30% complete as to conversion costs, 662,200 units were started into production, and 24,0o00 units were in ending work in process 40% complete aterials are entered at beginning to conversion costs process. ea Your answer is partially correct. Try again. Determine the equivalent units of production and the unit production costs for the Assembly Department. (Round unit costs to 2 decimal places, e.q. 2.25.) Materials Conversion Costs Equivalent Units 696800 682400 1.11 Cost per unit 2.41 Determine the assignment of costs to goods transferred out and in process. Costs accounted for Transferred out 2368256 Work in process, November 30 Materials 57840 Conversion costs 10656 68496 2436752 Total costs c OMPANY nt Production Cost Report For the Month Ended November 30, 2017 Equivalent Units Physical Units Conversion Costs Quantities Materials be accounted for Units Work in process, November: 34600 Started into production 66200 Total units 696800 Units accounted for 672800 Transferred out 672800 672800 9600 Work in process, November 30 24000 24000 682400 Total units. 696800 696800 Conversion Costs Costs Materials Total Unit costs 2293448 Total Costs 1679288 614160 Equivalent units 696800 682400 x 1.11 3.52 2.41 Unit costs Costs to be accounted for Work in process, November 1 127800 into production Start 2165648 2293448 Total costs Cost Reconciliation Schedule Costs accounted for Transferred out 2368256 Work in process, November 30 Materials 57840 Conversion costs 68496 10656 2436752 Total costs