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Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 units during November. The following production activity unit and cost information

Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 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 2,000 75 % 25 %
Units transferred out 9,000 100 % 100 %
Ending work in process 4,400 85 % 35 %

Beginning work in process inventoryAssembly dept $ 2,186 (consists of $1,688 for direct materials and $498 for conversion)
Costs added during the month:
Direct materials $ 17,422
Conversion $ 20,582

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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