Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,500 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		2,500			60	%		40	%
Units transferred out		9,500			100	%		100	%
Ending work in process		3,500			90	%		40	%

Beginning work in process inventoryAssembly dept	$	1,937 (consists of $1,427 for direct materials and $510 for conversion)
Costs added during the month:
Direct materials	$	12,488
Conversion	$	15,840

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.

Cost per equivalent unit of production
	Choose Numerator		Choose Denominator
	Costs to be allocated	/	Equivalent units of production	Cost per equivalent unit of production
Direct Materials		/	12,650
Conversion		/	10,900

Assign costs to the assembly departments outputspecifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.)

CARLBERG COMPANY
Weighted-average method
Costs of units transferred out
Direct materials
Conversion
Total costs transferred out		$0
Costs of ending work in process
Direct materials
Conversion
Total costs of ending work in process		0
Total costs assigned		$0