The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,000 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units		Percent of Direct Materials Added		Percent of Conversion Added
Beginning work in process	2,000		60	%	40	%
Units transferred out	9,000		100	%	100	%
Ending work in process	3,000		80	%	30	%

Beginning work in process inventoryAssembly dept	$	1,581 (includes $996 for direct materials and $585 for conversion)
Costs added during the month:
Direct materials	$	10,404
Conversion	$	12,285

Required:

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

Cost per equivalent unit of production

	Choose Numerator		Choose Denominator
		/		Cost per equivalent unit of production
Direct Materials		/		0
Conversion		/		0

2.Assign costs to the assembly departments outputspecifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.)

CARLBERG COMPANY

Weighted-average method
Costs of units transferred out
Direct materials
Conversion
Total costs transferred out		$0
Costs of ending work in process
Direct materials
Conversion
Total costs of ending work in process		0
Total costs assigned		$0

3.Record the transfer of units from the assembly department to the painting department as a journal entry. (weighted-average method.)