Required information The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,000 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Unite Beginning work in process inventory Units started this period 3,000 Percent Complete for Direct Materials 60% Percent Complete for Conversion 40% 12,000 Unite completed and transferred out 10,000 Ending work in process inventory 5,000 854 354 Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion 1,455 1,105 $2,560 19,920 20,045 35,965 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Numerator Costs to be allocated Direct Materials $ Conversion $ Cost per equivalent unit of production-FIFO 19.920 20,045/ Denominator Equivalent units of production Cost per equivalent unit of production