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Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 11,500 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	11,500
Units completed and transferred out	10,000
Ending work in process inventory	4,500	80%	30%

Cost of beginning work in process
Direct materials	$ 1,340
Conversion	1,025	$ 2,365
Costs added this month
Direct materials	17,700
Conversion	18,270	35,970

QS 20-11 (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.