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17. Make up your own February 2021 production data for the assembly department of Cabrera Co. in the following format. Note: To receive credit you must use the FIFO method to calculate equivalent units. Beginning Work in Process (WIP) units ???? (must be greater than 0) Beginning WIP completion percentage (for conversion cost) ??% (must be less than 100%) Completed units transferred out of the assembly department ????? Ending WIP units ???? (must be greater than 0) Ending WIP completion percentage (for conversion cost) ??% (must be less than 100%) Direct Materials (DM) cost added in February S????? Direct Labor (DL) cost added in February $????? Factory Overhead (FO) cost applied in February S??? Instructions: a) Make up your own February 2021 assembly dept. production data in the format above. b) Calculate Direct Materials Equivalent Units for February 2021 (assume WIP units are 100% complete for Direct Materials cost): c) Caleulate Conversion Equivalent Units for February 2021: d) Calculate Direct Materials Cost per Equivalent Unit (round to 80.00): c) Caleutate Conversion Cost per Equivalent Unit (round to S0.00): Calculate Total Product Cost per Equivalent Unit (add answers to d) and e); round to $0.00)