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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 20-15A FIFO: Cost per EUP LO C4 Required: Calculate the assembly department's cost per equivalent unit of production for materials and for conversion for November. Use the FIFO method. Choose Numerator Cost per equivalent unit of conversion Choose Denominator | Equivalent units of production Costs to be allocated Cost per equivalent unit of production Direct Materials 0 Conversion O QS 20-16A FIFO: Assigning costs to output LO C4 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 FIFO method. (Do not round intermediate calculations.) CARLBERG COMPANY FIFO method Costs of units transferred out Cost of beginning work in process inventory Costs to complete beginning work in process Direct materials Conversion 0 Total costs to complete Cost of units started and completed this period Direct materials 0 Conversion Total cost of units started and completed Total costs of units transferred out Cost of ending work in process inventory Direct materials $ 0 Conversion 0 Total costs of ending work in process Total costs assigned $ $ 0
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