November activities. Percent Complete for Direct Percent Complete for Assembly Department Units Materials Beginning work in process inventory Units started this period 3,000 70% Conversion 30% 11,900 Units completed and transferred out 10,000 Ending work in process inventory 4,900 80% 30% Cost of beginning work in process Direct materials Conversion $ 1,509 743 $ 2,252 Costs added this month Direct materials Conversion 12,411 22,197 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 Total costs Equivalent units of production Cost per equivalent unit of production