He Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,200 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.

Assembly Department Units % Direct Materials Added %Conversion Added
Beginning work in proces 3,100 65 35
Units transferred out 10,980 100 100
Ending work in process 4,320 85 35

Beginning work in process inventory—Assembly dept $ 2,681 (includes $1,656 for direct materials and $1,025 for conversion)
Costs added during the month:
Direct materials $ 21,404
Conversion $ 27,685

Required: Assign costs to the assembly department’s output—specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the FIFO method. (Do not round intermediate calculations. Round final answer to nearest whole dollar.)