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[The following information applies to the questions displayed below.] 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	2,000	60%	40%
Units started this period	10,000
Units completed and transferred out	9,000
Ending work in process inventory	3,000	80%	30%

Cost of beginning work in process
Direct materials	$ 996
Conversion	585	$ 1,581
Costs added this month
Direct materials	10,404
Conversion	12,285	22,689

Calculate the Assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method.

Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the ElFO method