calculate the assembly department cost per equivalent unit of production for materials and conversion for November

beginning work in process 3,000 units 70% of direct materials 30% conversion

units transferred out 10,000 units 100% of direct materials 100% conversion

ending work in process 3,700 units 90% of direct materials 30% conversion

beginning work in process $1,756 ( consists of $977 for direct materials and $779 for conversion)

direct materials $12,353

conversion $21,441