Requirements 1. Compute the equivalent units for direct materials and conversion costs. 2. Compute the cost per equivalent unit. 3. Assign the costs to units completed and transferred out and ending work in process inventory. 4. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. 5. Post all of the transactions in the "Work in Process Inventory-Assembly" T-account. What is the ending balance? Print Done K- The Assembly Department of Zoom Motors began September with no work in process inventory. During the month, production that cost $45,641 (direct materials, $10,441, and conversion costs, $35,200) was started on 26,000 units. Zoom completed and transferred to the Testing Department a total of 16,000 units. The ending work in process inventory was 37% complete as to direct materials and 60% complete as to conversion work. Read the equirements Requirement 1. Compute the equivalent units for direct materials and conversion costs. Assembly Department Equivalent Unit Computation Month Ended September 30 Flow of Equivalent Units Physical Direct Conversion Units Materials Costs Flow of Production Units accounted for: Total equivalent units