The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,000 10,000 5,400 Percent of Direct Materials Added 60% 100% 80% Percent of Conversion 40% 100% 30% $3,027 (includes $1,448 for direct materials and $1,579 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 20,032 $ 18,756 Choose Numerator Cost per equivalent unit of production Choose Denominator 1 1 Cost per equivalent unit of production Direct Materials Conversion