Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,700 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Units Beginning work in process inventory 3,000 Percent Complete for Direct Materials 70% Percent Complete for Conversion 30% Units started this period 10,700 Units completed and transferred out 10,000 Ending work in process inventory 3,700 90% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion $ 977 779 $ 1,756 12,353 21,441 33,794 QS 16-11 (Algo) Weighted average: Cost per EUP LO P1 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method. Cost per Equivalent Unit of Production Direct Materials Conversion Costs of beginning work in process $ 977 Costs added this period 12,353 Total costs $ 13,330 + Equivalent units of production