Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,500 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Direct Percent Complete for Conversion Assembly Department Units Materials Beginning work in process inventory Units started this period 3,000 70% 30% 12,500 Units completed and transferred out 10,000 Ending work in process inventory 5,500 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 2,130 940 $ 3,070 20,910 22,360 43,270 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 20,910 22,360 / 0 0