[The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,300 units during November. The following production activity in both units and costs refers to the Assembly departments November activities.

Assembly Department	Units	Percent Complete for Direct Materials	Percent Complete for Conversion
Beginning work in process inventory	3,200	75%	25%
Units started this period	12,300
Units completed and transferred out	10,200
Ending work in process inventory	5,300	90%	40%

Cost of beginning work in process
Direct materials	$ 1,143
Conversion	624	$ 1,767
Costs added this month
Direct materials	13,827
Conversion	17,856	31,683

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

Cost per equivalent unit of productionFIFO
	Numerator:		Denominator:
	Costs to be allocatedselected answer correct	/	Equivalent units of productionselected answer correct	Cost per equivalent unit of production
Direct Materials	$12,300selected answer incorrect	/	12,300selected answer incorrect	$
Conversion	$12,300selected answer incorrect	/	12,300selected answer incorrect	$