Avery ElectronicsAvery Electronics makes DVD players 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 3131. In mid-NovemberNovember, Avery ElectronicsAvery Electronics started production on 125,000 DVD players. Of this number, 95,800 DVD players were assembled during November and transferred out to the Programming Department. The NovemberNovember 3030 Work-in-Process Inventory in the Assembly Department was 25% of the way through the assembly process. Direct materials costing $ 437 comma 500$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.1. Prepare a production cost report for the assembly department for november.2. Prepare a T-account for Work in process inventory.