Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,900 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Direct Percent Complete for Assembly Department Units Materials Conversion 70% 30% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory 80% 30% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion 3,000 11,900 10,000 4,900 $ 1,509 743 12,411 22,197 $ 2,252 34,608 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 Cost of ending work in process Total costs + Equivalent units of production Cost per equivalent unit of production