K The Assembly Department of Great Surge Protectors began September with no work in process inventory. During the month, production th costs, $27,040) was started on 23,000 units. Great completed and transferred to the Testing Department a total of 12,000 units. The ending direct materials and 80% complete as to conversion work. Requirements Requirement 1. Compute the equivalent units for direct materials and conversion costs. Great Surge Protectors Assembly Department Flow of Physical Units and Computation of Equivalent Units Flow of Equivalent Units Flow of Production Physical Units Direct Conversion Materials Costs Total physical units accounted for 35282 8242 27040 Completed and transferred out during September 23000 Ending work in process, September 30 Total equivalent units 35282 Requirement 2. Compute the cost per equivalent unit. (For entries with a zero balance, make sure to enter "0" in the appropriate columm nearest cent.) Great Surge Protectors Assembly Department Cost per Equivalent Unit Direct Conversion