Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,900 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Percent Direct Complete for Assembly Department Units 2,500 Materials 60% Conversion 40% Beginning work in process inventory Units started this period 10,900 Units completed and transferred out Ending work in process inventory 9,500 3,900 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 944 533 11,676 15,472 $ 1,477 27,148 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. Direct Materials Conversion Cost per Equivalent Unit of Production Costs of beginning work in process Total costs + Equivalent units of production Cost per equivalent unit of production