Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Units Direct Materials Percent Complete for Percent Complete for Conversion Beginning work in process inventory 2,000 60% 40% Units started this period 10,000 Units completed and transferred out 9,000 Ending work in process inventory 3,000 80% 30% Cost of beginning work in process Direct materials Conversion Direct materials $ 996 585 $ 1,581 Costs added this month 10,404 Conversion 12,285 22,689 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Direct Materials Conversion Cost per equivalent unit of production-FIFO Numerator: Denominator: Cost per equivalent unit of production 1