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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,500 units during November. The following production activity in both units and

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,500 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 11,500
Units completed and transferred out 10,000
Ending work in process inventory 4,500 80% 30%

Cost of beginning work in process
Direct materials $ 1,340
Conversion 1,025 $ 2,365
Costs added this month
Direct materials 17,700
Conversion 18,270 35,970

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

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