Answer the following problem:

Here are the options for the first and second selection under "Cost per Equivalent Unit of Production".

Carlberg Company has two manufacturing departments, Assembly and Painting. The Assembly department started 10,600 units during November. The following production activity in both units and costs refers to the Assembly department's November activities. Percent Complete for Percent Direct Assembly Department Units Materials 60% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory 80% Cost of beginning work in process Direct materials $ 1,162 1,042 Conversion $ 2,204 Costs added this month Direct materials 17,408 Conversion 20,118 37,526 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 Direct Materials Conversion Total costs + Equivalent units of production Cost per equivalent unit of production 2,500 10,600 9,500 3,600 Complete for Conversion 40% 30% Cost per Equivalent Unit of Production Cost of ending work in process Costs added this period Costs of beginning work in process Costs transferred out Direct Materials Conversion