FIFO EUP; second department added at the end of the process. For September, the following production and cost information is available for the Assembly Department: - Beginning WIP Inventory: 8,000 calendars (30 percent complete as to conversion); transferred in cost, $12,080; conversion cost, $1,749 - Transferred in during September: 128,000 calendars - Current period costs: transferred in, $128,000; direct material, $16,432; conversion, $22,386 - Ending WIP Inventory: 9,600 calendars (80 percent complete as to conversion) For the Assembly Department, compute the following: a. Equivalent units of production for each cost component b. Cost per EUP for each cost component Note: Round your answers to two decimal places. c. Cost transferred to Finished Goods Inventory Note: Round your final answer to the nearest whole dollar. Note: Use the rounded rates from part (b) in your calculations