..t Search ghted-average method in its process costing system The Assembly Department started the month weth 2.000 units in its beginning work in process inventory that were transferred in from the ending work in process inventory prior department during the month to begin processing in the Assembly 70% complete with respect to conversion costs. An of the Assembly Department that were 60% complete with respect to conversion additional 61,000 units were What wer re the equivalent units for conversion costs in the Assembly Department for the Department. There were 18,000 units the month? 45,000 77,000 54,400