5 Required information [The following information applies to the questions displayed below.) Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,800 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. 8 Percent Complete for Percent Direct Complete for Materials Conversion 75 258 arded Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Units 2,400 10,800 9,400 3,800 95% 358 Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 2,479 487 $ 2,966 23,541 26,338 49,879 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Cost per equivalent unit of production--FIFO Numerator: Denominator: Costs to be allocated Equivalent units of production Is 23,541 1 $ 26,338 / Cost per equivalent unit of production Direct Materials X X Conversion