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

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

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 FIFO method. (Do not round intermediate calculations.)

CARLBERG COMPANY
FIFO method
Costs of units transferred out
Cost of beginning work in process inventory
Costs to complete beginning work in process
Direct materials
Conversion
Total costs to complete		0
Cost of units started and completed this period
Direct materials
Conversion
Total cost of units started and completed		0
Total costs of units transferred out		$0
Cost of ending work in process inventory
Direct materials
Conversion
Total costs of ending work in process		0
Total costs assigned		$0

Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the FIFO method.

Record the transfer of units from the assembly department to the painting department (FIFO method.)

Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method.