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Required information

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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $10,800$ units during November. The following production activity in both units and costs refers to the Assembly department's November activities.

$\backslash$table$[[$Assembly Department,Units,$\backslash$table$[[$Percent$],[$Complete for$],[$Direct$],[$Materials$]],\backslash$table$[[$Percent$],[$Complete for$],[$Conversion$]]],[$Beginning work in process inventory,$2,400,758,258],[$Units started this period,$10,800,,],[$Units completed and transferred out,$9,400,,],[$Ending work in process inventory,$3,800,958,358],[$Cost of beginning work in process$],[$Direct materials,$$2,,479,],[$Conversion$,,$$$2,96,],[$Costs added this month$],[$Direct materials,$23,,541,],[$Conversion$,26,,49,87,]]$

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,,$\frac{?}{?},,$Cost per equivalent unit of production$],[$Conversion$,,\frac{?}{?},,]]$