producssembly and testing. re quantities. For simplicity.Latter producesembly and resting. The want re$-$ For implicity saume ihat he company has toFebruary were as follows:copatments., ass rollwa. $10$sing$.$ he manufacturing costs in the social $,-$Direct materials addedConversion costs$ $66,000$Direct laborFactory overhead$$62,00033,000$Assembly costs to account for$95,000$$$161,000$There was no beginning inventory of work in process. Suppose work on $20,000$ phones was begun in the assembly department during February, but only $18,000$ phones were fully completed. All the parts had been made or placed in process, but only halt the conversion costs had been completed for each of the phones still in process$\mathrm{.}1.$ Compute the equivalent units and unit costs for February$\mathrm{.}2.$ Compute the costs of units completed and transferred to the testing department. Also compute the cost of the ending work in process. $($For journal entries, see problem $14-34.)$