%E5-32A (similar to) Question Help The Assembly Department of Best Motors began September with no work in process inventory. During the month, production that cost $44,118 (direct materials, $11,638, and conversion costs. $32480) was started on 25,000 units. Best completed and transferred to the Testing Department a total of 19,000 units. The ending work in process inventory was 38% complete as to direct materials and 70% complete as to conversion work. Read the requirements. Completed and transferred out 19,000 19,000 19,000 Plus: Ending work in process, September 30 6,000 2,160 4,200 Total physical units accounted for 25,000 Total equivalent units 21.160 23,200 Requirement 2. Compute the cost per equivalent unit. (For entries with a So balance, make sure to enter "O" in the appropriate column. Enter the cost per equivalent unit to two decimal places.) i Requirements Assembly Department Cost per Equivalent Unit Month Ended September 30 Direct Materials Total costs to account for Plus: Costs added before September Costs added during September Multiplied by: Total equivalent units Conversion 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? Cost per equivalent unit Print Done Choose from any list or enter any number in the input fields and then click Check