4) Ling Company has two departments, assembly and finishing. Consider the following data for the Assembly Department: % Direct Direct Units Complete Material Labor Overhead Total Beginning work in process Started dur ing the month Completed during the month Ending work in process Costs added during month 2.000 18,000 15.000 5,000 90% S 2475 60% S 11.700 S 6,750 4050 S 22.500 Required: 1) Compute the number of total equivalent units for the Assembly Department