Dimetry Corp. manufactures speakers in two departments, Assembly and Fitting Materials are introduced in the Assembly Department. After assembly is completed, the materials are transferred to the Fitting Department. The following data refer to the Assembly Department for February 2017 Percent Completed Materials Conversion 65% 45% Beginning WIP Started into Production Completed and Transferred To Fitting | Ending WIP Units 65,000 400,000 350,000 115,000 70% 30% Beginning WIP Costs added during period Materials $20,000 $100,000 Conversion $43,000 $249,760 Required: 1. Determine the equivalent units for February for the Assembly process 2. Compute the cost per equivalent unit for the above 3. Determine the cost of ending WIP and the total cost of goods transferred to the Fitting Department 4. Prepare a report to reconcile costs associated with ending WIP and goods transferred out to beginning WIP and costs added during February