QS 20-12 Weighted average: Assigning costs to output LO C3 Required: Assign costs to the assembly department's output-specifically, the units transferred out to the painting department and the units that remain in process in the assembly department at month-end. Use the weighted-average method. (Do not round intermediate calculations.) CARLBERG COMPANY Weighted average method Costs of units transferred out Direct materials $ 0 Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total costs of ending work in process Total costs assigned 0 $ 0 Required information Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,000 units during November. The following production activity unit and cost information refers to the assembly department's November production activities. Assembly Department Beginning work in process Units transferred out Ending work in process Units 3,000 10,000 5,000 Percent of Direct Materials Added 60% 100% 85% Percent of Conversion 40% 100% 35% $2,560 (includes $1,455 for direct materials and $1,105 for conversion) Beginning work in process inventory-Assembly dept Costs added during the month: Direct materials Conversion $ 19,920 $ 20,045 QS 20-11 Weighted average: Cost per EUP LO C2 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method. Choose Numerator Cost per equivalent unit of production Choose Denominator | Equivalent units of production 1 14,250 Costs to be allocated Cost per equivalent unit of production Direct Materials Conversion 11,750