Assembly Department Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory 12 ok nt Direct materials Conversion Costs added this month Direct materials Conversion Cost of beginning work in process Percent Complete for Percent Direct Complete for Units Materials 2,000 60% Conversion 40% 10,000 9,000 3,000 80% 30% 5.996 585 $ 1,581 10,404 12,285 22, 689 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 Costs transferred out Cost of ending work in process Total costs Equivalent units of production Cost per equivalent unit of production Conversion $ 9,000 $ 9,000 3,000 2.400 $ 12,000 $ 11,400