Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,000 10,000 4,300 Percent of Direct Materials Added 70% 100% 80% Percent of Conversion 30% 100% 30% $2,294 (includes $1,533 for direct materials and $761 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 11,907 $ 21,819 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use weighted average method. Choose Numerator Costs to be allocated Direct Materials | $ Conversion Cost per equivalent unit of production Choose Denominator | 1 Equivalent units of production 13,440 / 13,440 22,5801 Cost per equivalent unit of production $ 1.00