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 Units Materials Conversion 2,880 601 409 10,000 9,000 3,000 BON 301 Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 996 585 5 1,581 10,404 12,285 22,689 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method Cost por equivalent unit of production--FIFO Numerator Denominator Costs to be allocated Equivalent units of production 5 10,404 $ 12.285 Cost per equivalent unit of production 0 Direct Materials Conversion