3.

Use the following information for the Quick Study below. (Algo)

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,000 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	2,500	60%	40%
Units started this period	11,000
Units completed and transferred out	9,500
Ending work in process inventory	4,000	85%	35%

Cost of beginning work in process
Direct materials	$ 1,230
Conversion	510	$ 1,740
Costs added this month
Direct materials	14,250
Conversion	15,840	30,090

QS 20-10 (Algo) Weighted average: Equivalent units of production LO P1

Required: Calculate the Assembly departments equivalent units of production for materials and for conversion for November. Use the weighted average method.