Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,100 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Unita Beginning work in process inventory Units started this period 3,500 Materials 60% Percent Complete for Direct Percent Complete for Conversion 40% 12,100 Units completed and transferred out 10,500 Ending work in process inventory 5,100 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $1,902 1,457 $ 3,359 19,968. 20,197 40,165 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Cost per equivalent unit of production-FIFO Numerator: Costs to be allocated. Direct Materials Conversion $ Denominator: Equivalent units of production Cost per equivalent unit of production 19,968/ 0 20,197/ < Prev 6 of 20 Next > 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 Costa added this month Direct materials Conversion Units 3,500 Materials 60% Conversion 40% 12,100 10,500 5,100 80% 30% $ 1,902 1,457 $3,359 19,968 20,197 40,165 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Numerator: Costs to be allocated Direct Materials $ Conversion $ Cost per equivalent unit of production-FIFO Denominator: Equivalent units of production Cost per equivalent unit of production 19,968 20,197 0 0