Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 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 Materials Conversion 600 408 Unita 2,000 10,000 9,000 3,000 808 300 Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cont of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 996 585 $ 1,581 10,404 12,285 22,689 QS 16-11 (Static) 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. Cost per equivalent unit of production -Weighted average Numerator: Denominator: Equivalent units of production Costs to be allocated Cost per equivalent unit of production Direct Materials Conversion 0 QS 16-12 (Static) Weighted average: Assigning costs to output LO P1 Assign costs to the Assembly department's output--specifically, the units transferred out to the Painting department and the units that remain in process in the Assembly department at month-end. Use the weighted average method. (Do not round Intermediate calculations.) CARLBERG COMPANY Cost assignment Weighted average EUP Cost per EUP Total Cost Completed and transferred out Direct materials Conversion $ 0 Ending work in process Direct materials Conversion S Total costs accounted for 0 0 Prepare the November 30 journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the weighted average method. View transaction list Journal entry worksheet