E21-5 The Assembly Department of Bentley Surge Protectors began September with no work in process inventory. During the month, production that cost $38.850 (direct materials. $8.550, and conversion costs. $30,300) was started on 21.000 units. Bentley completed and transferred to the Testing Department a total of 17,000 units. The ending work in process inventory was 50% complete as to direct materials and 80% complete as to conversion work. Required 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 Assembly and into Testing. 5. Post all the transactions in the Work in Process Inventory-Assembly Department T-account. What is the ending balance?