Units Percent of Direct Materials Added 60% 100% Percent of Conversion 45 Assembly Department Beginning work in process Units transferred out Ending work in process 2.000 9.000 3.000 30 $1,581 (includes $996 for direct materials and $585 for conversion) Beginning work in process Inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 10,404 $ 12,285 Required: Calculate the assembly department's 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 Denominator Choose Numerator Cost per equivalent unit of production Direct Convert