Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,800 units during November. The following production activity in both units and costs refers to the Assembly departments November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	2,400	75%	25%
Units started this period	10,800
Units completed and transferred out	9,400
Ending work in process inventory	3,800	95%	35%

Cost of beginning work in process
Direct materials	$ 2,479
Conversion	487	$ 2,966
Costs added this month
Direct materials	23,541
Conversion	26,338	49,879

Calculate the Assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method.