Horizon produces cellular phones in large quantities. For simplicity assume that the company has two departments assembly and testing. The manufacturing costs in the assembly cepartment during February were as follows ock the icon to view the manufacturing costs in the sembly department) There was no beginning inventory of work in process Suppose work on 27.000 phones was begun in the sembly department during February, but only 20.000 phones were completed. All the parts had been made or placed in process only that the conversion costs had been completed for each of the phones in process Requirements 1. Compute the equivalent units and unit costs for February 2. Compute the costs of units completed and transferred to the testing department. Also compute the cost of the ending work in process Requirement 1. Compute the equivalent units and unit costs for February Begin by computing the equivalent units Data Table Physical Unite Direct Materials Conversio Flow of Production Started and completed Working dinginventory Uniscounted for Work done to date Direct materials added Conversion costs Director Factory overhead 38,750 105.750 Assembly costs to account for Pne Dono