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The Assembly Department of Zoom Motors began September with no work in process inventory, During the month, production that cont $37,243 (direct materials, $10,123, and conversion costs, $27,120 ) was started on 24,000 units. Zoom completed and transforred to the Testing Department a total of 17,000 units. The ending work in process inventory was 30% complete as to direct materials and 80% complete as to conversion work. Read the requirements. Assembly Department Equivalent Unit Computation Month Ended September 30 \begin{tabular}{l} Month Ended September 30 \\ Flow of Production \\ Units accounted for: \\ \hline \\ \hline Total equivalent units \end{tabular} The Assembly Department of Zoom Motors began September with no work in process inventory. During the month, production that cost Requirement 2. Compute the cost per equivalent unit. (For entries with a $0 balance, make sure to enter " 0 in the appropriate column. Enter the cost per equivalent unit to two decimal places.) Ending work in process: Total costs accounted for Total costs accounted for Requirement 4. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. (Re debits first, then credits. Exclude explanations from any journal entries.) Requirement 5. Post all of the transactions in the "Work in Process Inventory-Assembly" T-account. What is the ending balance with a $0 balance, make sure to enter "0" in the appropriate column.) Requirement 5. Post all of the transactions in the "Work in Process Inventory-Assembly" T-account. What is the ending balance? with a $0 balance, make sure to enter " 0 " in the appropriate column.)