Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,300 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 3,000 70 % 30 % Units transferred out 10,000 100 % 100 % Ending work in process 4,300 80 % 30 % Beginning work in process inventoryAssembly dept $ 2,294 (consists of $1,533 for direct materials and $761 for conversion) Costs added during the month: Direct materials $ 11,907 Conversion $ 21,819 QS 16-15A FIFO: Cost per EUP LO C4 Required: Calculate the assembly departments 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
	Costs to be allocated	/	Equivalent units of production	Cost per equivalent unit of production
Direct Materials	$11,907	/		0
Conversion	$21,819	/		0