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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 12,000 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	3,000	60%	40%
Units started this period	12,000
Units completed and transferred out	10,000
Ending work in process inventory	5,000	85%	35%

Cost of beginning work in process
Direct materials	$ 1,455
Conversion	1,105	$ 2,560
Costs added this month
Direct materials	19,920
Conversion	20,045	39,965

QS 16-11 (Algo) Weighted average: Cost per EUP LO P1

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