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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300 units during November. The following production activity in both units and

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,300 units during November. The following production activity in both units and costs refers to the Assembly department's November activities.

Assembly DepartmentUnitsPercent Complete for Direct MaterialsPercent Complete for Conversion
Beginning work in process inventory3,00060%40%
Units started this period10,300
Units completed and transferred out10,000
Ending work in process inventory3,30080%30%

Cost of beginning work in process
Direct materials$ 896
Conversion1,800$ 2,696
Costs added this month
Direct materials13,008
Conversion14,68527,693

Weighted average: Cost per EUP LO P1

Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method.

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