Sue Electronics makes game consoles in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work-in-Process Inventory on October 31. (Click the icon to view additional information.) Read the requirements. Sue Electronics Production Cost Report-Assembly Department Month Ended November 30 Equivalent Units UNITS Physical Units Direct Materials Conversion Costs Units to account for: Total units to account for Units accounted for: Total units accounted for In mid-November, Sue Electronics started production on 125,000 game consoles. Of this number, 95,800 game consoles were assembled during November and transferred out to the Programming Department. The November 30 Work-in-Process Inventory in the Assembly Department was 25% of the way through the assembly process. Direct materials costing $437,500 were placed in production in Assembly during November, direct labor of $200,800 was assigned, and manufacturing overhead of $134,275 was allocated to that department