(Click the icon to view the testing department data.) Data table cess inventory and (b) ending work-in-process inventory? appropriate cell.) Equivalent Units Work in process, beginning Transferred-in during current period To account for Completed and transferred out during current period: From beginning work in process Started and completed Work in process, ending Accounted for Equivalent of units of work done in current in process inventory. Begin by summarizing the total costs to account for. (For amounts with a 0 balance, make sure to enter "0" in the appropriate cell.) Assign total costs to units completed (and transferred out) and to units in ending work in process. dollar.) explanations from any journal entries.) Begin by recording the transfer from the assembly department to the testing department. Now record the transfer from the testing department to Finished Goods