Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $12,000$ units during November. The following production activity in both units and costs refers to the Assembly department$$s November activities.

Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion

Beginning work in process inventory $3,00060\%40\%$

Units started this period $12,000$

Units completed and transferred out $10,000$

Ending work in process inventory $5,00085\%35\%$

Cost of beginning work in process

Direct materials $ $1,455$

Conversion $1,105$ $ $2,560$

Costs added this month

Direct materials $19,920$

Conversion $20,04539,965$

For the Assembly department:

$($a$)$ Compute the number of units started and completed this period.

$($b$)$ Compute the equivalent units of production for materials and for conversion for November. Use the FIFO method.