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 10,100 units during November. The following production activity unit and cost information refers to the assembly departments November production activities.

Assembly Department	Units			Percent of Direct Materials Added			Percent of Conversion
Beginning work in process		2,000			70	%		40	%
Units transferred out		9,000			100	%		100	%
Ending work in process		3,100			80	%		30	%

Beginning work in process inventoryAssembly dept	$	1,583 (includes $896 for direct materials and $687 for conversion)
Costs added during the month:
Direct materials	$	10,584
Conversion	$	19,173

QS 20-15A FIFO: Cost per EUP LO C4

Required: Calculate the assembly departments cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method.

Cost per equivalent unit of conversion Choose Numerator Choose Denominator Cost per equivalent unit of production Direct Materials 10,080 9,130 Conversion