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Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,700 units during November. The following production activity unit and cost information

Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,700 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 2,000 65 % 35 %
Units transferred out 9,000 100 % 100 %
Ending work in process 4,700 90 % 40 %

Beginning work in process inventoryAssembly dept $ 2,648 (consists of $1,407 for direct materials and $1,241 for conversion)
Costs added during the month:
Direct materials $ 25,053
Conversion $ 25,959

Required: Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.

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