A company reports the following unit data for its Assembly department. Units completed in the Assembly department are transferred to the Painting department. The company uses the FIFO method. Production cost information for the Assembly department follows. RegA Req B and C For the Assembly department, compute the number of equivalent units of production for both direct materials and conversion. \begin{tabular}{|c|c|c|c|c|c|} \hline & \multirow[b]{2}{*}{ Units } & \multicolumn{2}{|c|}{ Direct Materials } & \multicolumn{2}{|c|}{ Conversion } \\ \hline & & \begin{tabular}{l} Percent \\ Added \end{tabular} & EUP & \begin{tabular}{l} Percent \\ Added \end{tabular} & EUP \\ \hline \multicolumn{6}{|l|}{ Beginning work in process } \\ \hline \multicolumn{6}{|l|}{ Ending work in process } \\ \hline & & & & & \\ \hline Equivalent units of production & 0 & & & & \\ \hline \end{tabular} b. For the Assembly department, fompute costs per equivalent unit of production for both direct materials and conversion. c. For the Assembly department, Jssign costs to its units transferred to Painting and to its ending work in process inventory