Requirements 1. Compute the equivalent units for direct materiais and conversion costs. 2. Compule the cost per equivalent unit. 3. Assign the costs to units completed and transferred out and ending work in process inventory. 4. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. 5. Post all of the transactions in the Work in Process Inventory-Assembly" T-account. What is the ending balance? The Assembly Department of ATG Motors began September with no work in process inventory. During the month. production that cost \$45. 641 (direct materials. $10,441, and conversion costs, $35,200 ) was started on 26,000 units. ATG completed and transferred to the Testing Department a total of 16,000 units. The ending work. in process inventocy was 37% complete as to direct materials and 60% complete as to conversion work. Read the teguirements Requirement 1. Compute the equivalent units for direct materials and conversion costs