The Carlberg Company has two manufacturing departments, assembly and painting. The assembly department started 12,400 units during November. The following production activity unit and cost information refers to the assembly department’s November production activities.Assembly Department Units Percent of DirectMaterials Added Percent ofConversion AddedBeginning work in process 3,000 60 % 40 %Units transferred out 10,000 100 % 100 %Ending work in process 5,400 80 % 30 %Beginning work in processinventory—Assembly dept $ 3,027 (includes $1,448 for direct materialsand $1,579 for conversion)Costs added during the month: Direct materials $ 20,032 Conversion $ 18,756 Calculate the assembly department’s cost per equivalent unit of production for materials and for conversion for November. Use the weighted-average method.Prepare the November 30 journal entry to record the transfer of units (and costs) from the assembly department to the painting department. Use the weighted-average method.No Transaction General Journal Debit Credit1 1 Work in Process Inventory—Painting 1 Work in Process Inventory—Assembly Transaction General Journal Debit Credit 1 Work in Process Inventory—Painting Work in Process Inventory—Assembly 1.Calculate the equivalent units of production for the forming department.Direct Materials Conversion2.Calculate the costs per equivalent unit of production for the forming department.Direct Materials per EUPConversion per EUP3.Using the weighted-average method, assign costs to the forming department’s output—specifically, its units transferred to painting and its ending work in process inventory.Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials $0.00 0.00 Conversion $0.00 0.00 Total cost of ending work in process Total costs assigned