E5-32A (similar to) Question Help The Assembly Department of ATG Motors began September with no work in process inventory. During the month, production that cost $50,786 (direct materials, $12,386, and conversion costs, $38,400) was started on 27,00 units. ATG completed and transferred to the Testing Department a total of 20,000 units. The ending work in process inventory was 36% complete as to direct materials and 80% complete as to conversion work. Read the requirements. Requirement 1. Compute the equivalent units for direct materials and conversion costs. Requirements Assembly Department Equivalent Unit Computation Month Ended September 30 Flow of Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs 1. Compute the equivalent units for direct materials and conversion costs. 2. Compute the cost per equivalent unit. 3. Assign the costs to units completed and transferred out and ending work in process inventory. 4. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. 5. Post all of the transactions in the "Work in Process Inventory-Assembly" T-account. What is the ending balance? Units accounted for: Print Done Total equivalent units