Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,700 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Assembly Department Units 3,000 Percent of Direct Materials 70% Percent of Conversion 30% Beginning work in process Units transferred out Ending work in process 10,000 100% 100% 3,700 90% 30% $1,756 (consists of $977 for direct materials and $779 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials $12,353 $21,441 Conversion Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Cost per equivalent unit of conversion Choose Numerator Costs to be allocated Cost per equivalent unit of production Direct Materials 0 Conversion Choose Denominator /Equivalent units of production 1