Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,400 units during November. The following production activity in both units and costs refers to the Assembly departments November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	3,000	60%	40%
Units started this period	12,400
Units completed and transferred out	10,000
Ending work in process inventory	5,400	80%	30%

Calculate the Assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method.

Cost of beginning work in process
Direct materials	$ 1,448
Conversion	1,579	$ 3,027
Costs added this month
Direct materials	20,032
Conversion	18,756	38,788