Ling Company has two departments, Assembly and Finishing. Consider the following data for the Assembly Department: Direct Units Beginning work in process 2,700 % Complete Material 90% Direct Labor Overhead Total $2,615 Started during the month 18,700 Completed during the month 15,700 Ending work in process 5,700 60% Costs added during month $12,400 $7,450 $4,190 $24,040 a. Compute the number of total equivalent units for the Assembly Department. Ling uses the weighted average method to determine equivalent units. b. Calculate the cost per equivalent unit. Note: Round your answer to 4 decimal places. c. Compute the amount of costs that should be transferred to the Finishing Department. Note: Round your answer to the nearest cent. d. Compute the amount of costs that should be assigned to the 5,700 units in ending inventory. Note: Round your answer to the nearest cent. a. Equivalent units b. Cost per equivalent unit c. Costs transferred out d. Ending inventory cost per unit