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Required information [The following information applies to the questions displayed below.] Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,000 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Assembly Department Beginning work in process 2,000 60% inventory Units started this period 10,000 Units completed and 9,000 3,000 transferred out Ending work in process inventory Percent Complete for Direct Percent Complete for Units Materials Conversion 40% Cost of beginning work in process Direct materials Conversion Costs added this month Direct materials Conversion Direct Materials Conversion $996 585 80% 10,404 12,285 22,689 1 $ 1,581 Calculate the Assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. 1 1 30% Cost per equivalent unit of production-FIFO Denominator: Numerator: Cost per equivalent unit of production