Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 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		3,000			60	%		40	%
Units transferred out		10,000			100	%		100	%
Ending work in process		5,400			80	%		30	%

Beginning work in process inventoryAssembly dept	$	3,027 (consists of $1,448 for direct materials and $1,579 for conversion)
Costs added during the month:
Direct materials	$	20,032
Conversion	$	18,756

Required:

Equivalent Units of production (EUP) - weighted average method

	Units	% Materials	EUP
Total

Required:

Equivalent Units of production (EUP) - weighted average method

	Units	% Conversion	EUP
Total