to conversion work. Read the requirements. Requirement 1. Compute the equivalent units for direct materials and conversion costs. 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? Get more help