Please provide a detailed analysis and calculations

Meghna Toys produces paint guns and uses process costing. The paint yulis pass three processes-molding, assembly, and testing. In the Assembly Department, materials are added at the beginning, and conversion costs are added evenly throughout the process. Production information for July in the Assembly Department follows: Ending Work in Process, conversion costs 30% complete Beginning Work in Process, conversion costs 60% complete Units started during July 6,200 Units in Work in Process, July 1 1,100 Units in Work in Process, July 31 1,800 Conversion costs in beginning Work in Process $31,048 Transferred-in costs in beginning Work in Process $11,820 Cost of direct materials in beginning WIP $11,280 Conversion costs added during July $21,500 Direct material cost added during July $23,760 Transferred-in costs added during July $34,170 Calculate the following for Meghna Toys for the Assembly Department for July: 3. Cost per unit assigned to units transferred out to the Testing Department Identify which of Meghna Toys' three departments will not have any transferred- a. 1. Equivalent units 2. Total cost to account for b. in costs. Explain why