process is 90% complete Conversion costs are added eveny during the testing department's process. As work in assembly is ccmpleted, each unit is immeditely transtered to lesting As each unit is conpieted in testing it is inmedately (Cick the icon to wew the lessing department dotan) \begin{tabular}{ll} & Transfurred-in costs Direct materials \\ \hline (a) Beginning work-in-process inventory \\ (b) Ending work-in-process imentory \end{tabular} Eeuivalent Units Bean by summaring the total coses to account for (For ariounts with a 0 balance. maice sure to enter "er in the apgiogriase cedl } Calculste the coet per equivalent unit for translemed in costs, direct materisls, and comversicn costs. (Round the coet per equivalent unit anounts bo four decimsl places as needed) Assign tetal costs to units completed (and transterned oud) and to units in ending work ha process. \begin{tabular}{ccccc} & Total & Transferred In & Direst & Conversion \\ & Produssion Costs & Costs & Moserials & Costs \\ \hline \end{tabular} Complewed and cansterred out Tota coss of unts campletod and tarulerred out Total costs sccounted for journal entres. Round amoumts to the nearest whole doilar.) Begin by recoeding the transfer fom the assembly departunent to the testing depatment