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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 department's November activities.

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

$\backslash$table$[[$Cost per equivalent unit of production$-$FIFO,,$],[$Numerator:$,,$Denominator:,$],[$Direct Materials,,,Cost per equivalent unit of production$],[$Conversion$,,,]]$