The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 10,700 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 2,350 9,630 3,420 Percent of Direct Percent of Materials Added Conversion Added 65% 35% 100% 100% 85% 35% $ 1,931 (includes $1,206 for direct materials and $725 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 13,904 $ 17,185 Required: Calculate the assembly department's equivalent units of production for materials and for conversion for November. Use the FIFO method. (round your final answers to nearest whole number.) Equivalent units of production (EUP) - FIFO method Units % Materials EUP Total units