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[The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,800 units during November. The following production activity in both units and costs refers to the Assembly departments November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	2,500	60%	40%
Units started this period	11,800
Units completed and transferred out	9,500
Ending work in process inventory	4,800	80%	30%

Cost of beginning work in process
Direct materials	$ 1,816
Conversion	2,003	$ 3,819
Costs added this month
Direct materials	24,864
Conversion	25,347	50,211

QS 16-11 (Algo) Weighted average: Cost per EUP LO P1

Calculate the Assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the weighted average method.