K The Assembly Department of Zip Motors began September with no work in process inventory. During the month, production that cost $37,115 (direct materials, $8,165, and conversion costs $28,950) was started on 22,000 units. Zip completed and transferred to the Testing Department a total of 13,000 units. The ending work in process inventory was 37% complete as to direct materials and 70% complete as to conversion work Requirement 1. Compute the equivalent units for direct materials and conversion costs. Assembly Department Equivalent Unit Computation Month Ended September 30 Flow of Physical Units Direct Materials Equivalent Units Conversion Costs Flow of Production Units accounted for: Video Beginning work in process, September 11 Completed and transferred out Ending work in process, September 30 Started in production during September Total physical units accounted for Total physical units to account for Get more nep Clear all Check answer