Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,300 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials			Percent of Conversion
Beginning work in process		3,000			70	%		30	%
Units transferred out		10,000			100	%		100	%
Ending work in process		4,300			80	%		30	%

Beginning work in process inventoryAssembly dept	$	2,294 (consists of $1,533 for direct materials and $761 for conversion)
Costs added during the month:
Direct materials	$	11,907
Conversion	$	21,819

QS 16-11 Weighted average: Cost per EUP LO C2

Required: Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.

Choose numerator Choose denominator

/ Cost per equivalent unit of production

Direct materials /

Conversion /