Ocean Worthy uses three processes to manufacture lifts for personal watercraft: forming a lift's parts from galvanized steel, assembling the lift, and testing the completed lift. i (Click the icon to view additional information.) The cost transferred into Finished Goods Inventory is the cost of the lifts transferred out of the Testing Department Ocean Worthy uses the weighted-average method. Read the requirements. Requirement 1. Prepare a production cost report for the Testing Department. (Round all cost per unit amounts to the nearest cent and all other amounts to the nearest whole dollar. Abbreviation used: EUP = equivalent units of production.) Ocean Worthy Production Cost Report-Testing Department Month Ended August 31 Equivalent Units UNITS Units Physical Transferred In Direct Materials Conversion Costs Units to account for: Total units to account for Units accounted for: n/a n/a n/a Total units accounted for