Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10.200 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Percent of Direct Percent of Assembly Department Units Materials Conversion Beginning work in process 2,500 604 409 Units transferred out 9,500 100% 100% Ending work in process 3,200 859 354 $2,483 (consists of 5964 for direct materials and $1,519 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $11,256 $19.721 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method Cost per equivalent unit of conversion Choose Numerator Choose Denominator 1 Cost per equivalent unit of production Direct Materials Conversion 1 4