Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,800 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.

Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion
Beginning work in process inventory 2,500 60% 40%
Units started this period 11,800
Units completed and transferred out 9,500
Ending work in process inventory 4,800 80% 30%
Cost of beginning work in process
Direct materials $ 1,816
Conversion 2,003 $ 3,819
Costs added this month
Direct materials 24,864
Conversion 25,347 50,211
Assign costs to the Assembly department’s output—specifically, the units transferred out to the Painting department and the units that remain in work in process in the Assembly department at month-end. Use the FIFO method.

Note: Do not round intermediate calculations.