Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,300 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,200 10,200 5,300 Percent of Direct Materials 758 1000 900 Percent of Conversion 258 1008 400 $1,767 (consists of $1,143 for direct materials and $624 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month Direct materials Conversion $ 13,027 $ 17,856 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 Costs to be allocated Equivalent units of production $ 13,827 / $ 17,85673 Cost per equivalent unit of production 0 0 Direct Materials Conversion