The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 11,400 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			75	%		25	%
Units transferred out		9,000			100	%		100	%
Ending work in process		4,400			85	%		35	%

Beginning work in process inventoryAssembly dept

$

2,186 (includes $1,688 for direct materials and $498 for conversion)

Costs added during the month:

Direct materials

$

17,422

Conversion

$

20,582

Required: 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
	Costs to be allocated	/	Equivalent units of production	Cost per equivalent unit of production
Direct Materials		/		0
Conversion		/		0

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