8.

Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,400 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion Direct Materials Conversion Units 2,500 10,400 9,500 3,400 Numerator: Percent Complete for Percent Direct Complete for Conversion Materials 60% 40% 1 1 1 $1,161 1,031 17,424 20,349 85% $ 2,192 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. 37,773 Cost per equivalent unit of production-FIFO Denominator: 35% Cost per equivalent unit of production