Refer to the information in QS 20-10. Calculate the Assembly department’s cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method.

Data From QS 20-10

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 units during November. The following production activity in both units and costs refers to the Assembly department’s November activities.

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Percent Complete for Percent Complete for Direct Materials Cost of beginning work in process Assembly Department Units Conversion Direct materials. 24 996 Beginning work in process inventory.. 2,000 60% 40% Conversion.. 585 $ 1,581 Units started this period. 10,000 Costs added this month Units completed and transferred out .. 9,000 Direct materials 10,404 Ending work in process inventory... .. 3,000 80% 30% Conversion.. 12,285 22,689