Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,500 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Units Direct Materials Percent Complete for Percent Complete for Conversion Beginning work in process inventory 2,500 60% 40% Units started this period 10,500 Units completed and transferred out 9,500 Ending work in process inventory 3,500 90% 40% Cost of beginning work in process Direct materials $ 1,427 Conversion Costs added this month Direct materials Conversion 510 $ 1,937 12,488 15,840 28,328 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Direct Materials Conversion Numerator: Cost per equivalent unit of production-FIFO Denominator: Cost per equivalent unit of production