Production records show that 35490 units were in beginning

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Rivera Company has several processing departments. Costs charged to the Assembly Department for November 2014 totaled $2,143,625 as follows.

Work in process, November 1



   Materials
$78,530

   Conversion costs
48,070
$126,600
Materials added


1,451,988
Labor


225,700
Overhead


339,337

Production records show that 35,490 units were in beginning work in process 30% complete as to conversion costs, 660,200 units were started into production, and 24,100 units were in ending work in process 40% complete as to conversion costs. Materials are entered at the beginning of each process.

Determine the assignment of costs to goods transferred out and in process.

Costs accounted for:



Transferred out


$

Work in process, November 30



Materials

$


Conversion costs

Total costs


$

Reference no: EM13585368

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