Data table Requirements 1. Summarize total assembly department costs for April 2020 , and assign them to units completed (and transferred out) and to units in ending work in process inventory. 2. What issues should a manager focus on when reviewing the equivalent units calculation? Data table Requirements 1. Summarize total assembly department costs for April 2020 , and assign them to units completed (and transferred out) and to units in ending work in process inventory. 2. What issues should a manager focus on when reviewing the equivalent units calculation