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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 1 0 , 0 0 0 units during November. The following production

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 departments November activities.
Assembly Department Units Percent Complete for Direct Materials Percent Complete for Conversion
Beginning work in process inventory 2,00060%40%
Units started this period 10,000
Units completed and transferred out 9,000
Ending work in process inventory 3,00080%30%
Cost of beginning work in process
Direct materials $ 996
Conversion 585 $ 1,581
Costs added this month
Direct materials 10,404
Conversion 12,28522,689Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the
weighted average method.
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