McElroy, Inc., produces a single model of a popular cell phone in large quantities. A single cell phone moves through two departments, assembly and testing. The manufacturing costs in the assembly department during March follow:

\fRequired 1 Required 2 Required 3 Compute the equivalent units and costs per equivalent unit for March in the assembly department. (Round "Costs per equivalent unit" to 2 decimal places.) Direct Materials Conversion Equivalent units Costs per equivalent unitRequired 1 Required 2 Required 3 Compute the cost of units completed and transferred to the testing department. (Round intermediate calculations to 2 decin places.) Cost of units completed and transferred out Required 1 Required 2 Required 3 Compute the cost of the ending Work-in-Process. (Round intermediate calculations to 2 decimal places.)