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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started $12,200$

units during November. The following production activity in both units and costs refers to the Assembly department's

November activities.

$1.$ Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the

FIFO method.

$2.$ Assign costs to the Assembly department$$s output$$specifically$,$ the units transferred out to the Painting department and the units that remain in work in process in the Assembly department at month$-$end. Use the FIFO method.

Note: Do not round intermediate calculations.

$3.$ Prepare the November $30$ journal entry to record the transfer of costs from the Assembly department to the Painting department. Use the FIFO method.