Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,400 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Assembly Department Units Direct Materials Beginning work in process inventory Units started this period 2,500 60% Percent Complete for Conversion 40% 10,400 Units completed and transferred out 9,500 Ending work in process inventory 3,400 85% 35% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 1,161 1,031 $ 2,192 17,424 20,349 37,773 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 productionFIFO Denominator: Equivalent units of production Cost per equivalent unit of production 17,424 / 20,349 / 0 0