Liz Electronics makes game consoles in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work-in-Process Inventory on October 31. (Click the icon to view additional information.) Read the requirements. Units to account for: Beginning work-in-process 0 Started in production 120,000 Total units to account for 120,000 Units accounted for: Completed and transferred out 74,000 74,000 74,000 46,000 Ending work-in-process 46,000 18,400 120,000 120,000 92,400 Total units accounted for Direct Conversion Total COSTS Materials Costs Costs Costs to account for: 0 0 0 Beginning work-in-process Costs added during the period 445200 Total costs to account for 445200 Divided by: Total EUP Cost per equivalent unit Liz Electronics makes game consoles in three processes: assembly, programming, and packaging. Direct materials are added at the beginning of the assembly process. Conversion costs are incurred evenly throughout the process. The Assembly Department had no Work-in-Process Inventory on October 31. (Click the icon to view additional information.) Read the requirements. Units to account for: Beginning work-in-process 0 Started in production 120,000 Total units to account for 120,000 Units accounted for: Completed and transferred out 74,000 74,000 74,000 46,000 Ending work-in-process 46,000 18,400 120,000 120,000 92,400 Total units accounted for Direct Conversion Total COSTS Materials Costs Costs Costs to account for: 0 0 0 Beginning work-in-process Costs added during the period 445200 Total costs to account for 445200 Divided by: Total EUP Cost per equivalent unit