Requirement $1.$ For each cost category, compute equivalent units in the assembly department. Show physical units in the first column of your schedule.

$\backslash$table$[[,$Physical,Equivalent Units$],[,$Direct,Conversion$],[$Flow of Production,Units,Materials,Costs $.],[$Work in process beginning,$4,000,,$:$..],[$Started during current period,$22,500,,],[$To account for,$26,{500}_{?},,],[$Completed and transferred out during current period,$26,000,26,000,26,000],[$Work in process, ending,$500,500,2100],[$Accounted for,$26,{500}_{{?}_{?}},,],[$Work done to date,,$25500,28100]]$