M 12 Started/transferred in 13 Ending WIP 5,000 60% 80% 6,000 100% 80% 30% 7,500 100% 75% 14 15 Transferred out 16 17 Costs: 18 Beginning WIP $ 200,950 $ 65,000 $ 106,000 $ 24,200 $ 58,000 $ 66,000 $ 4,125 $ 155,800 19 Added $ 1,555,000 $175,000 $ 410,000 $ 1,250,000 20 Total $1,620,000 $ 468,000 #HH# # # $ 1,405,800 21 22 Equivalent Units (EU): 23 24 Cost per EU: 25 26 What percentage complete are the Assembly Department's ending WIP units, with respect to conversion costs? 27 (i.e the number in yellow) 28 Enter as a whole number, i.c. 15 29 30 31 32 33 34