2.000 Beginning Work in Process (WIP) units ???? 4,000 Beginning WIP completion percentage (for conversion cost) ??% (must be less than 100%) 70 Completed units transferred out of the assembly department ???? 9,000 Ending WIP units ???? Ending WIP completion percentage (for conversion cost) ??% (must be less than 100%) 50 Direct Materials (DM) cost added in September $???? 400,000 Direct Labor (DL) cost added in September $???? Sigao 150,000 Factory Overhead (FO) cost applied in September $???? 90,000 Instructions: a) Make up your own September 2020 assembly dept. production data in the format above. b) Calculate Direct Materials Equivalent Units for September 2020 (assume WIP units are 100% complete for Direct Materials cost): c) Calculate Conversion Equivalent Units for September 2020: d) Calculate Direct Materials Cost per Equivalent Unit (round to $0.00): e) Calculate Conversion Cost per Equivalent Unit (round to 80.00): 1) Calculate Total Product Cost per Equivalent Unit (add answers to d) and e); round to $0.00)