The Assembly Department of ATG Motors began September with no work in process inventory. During the month, production that cost $37,115 (direct materials, $8,165, and conversion costs, $28,950) was started on 22,000 units.

ATG completed and transferred to the Testing Department a total of 13,000 units. The ending work in process inventory was 37% complete as to direct materials and 70% complete as to conversion work.

Requirement 1. Compute the equivalent units for direct materials and conversion costs.

Assembly Department
Equivalent Unit Computation
Month Ended September 30
	Flow of	Equivalent Units
	Physical	Direct	Conversion
Flow of Production	Units	Materials	Costs
Units accounted for:
Total equivalent units

Requirement 2. Compute the cost per equivalent unit. (For entriees with a $ )balance, make sure to enter "O" in the appropriate column. Enter the cost per equivalent unit to two decimal places.) Assembly Department Cost per Equivalent Unit Month Ended September 30 Direct Conversion Materials Costs Cost per equival ent unit Requirement 3. Assign the costs to units completed and transferred out and ending work in process inventory. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) Assembly Department Month Ended September 30 Assigning Costs Direct Conversion Materials Total Costs Completed and transferred out Ending work in process: Total costs accounted for Requirement 4. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. (Record debits first, then credits. Exclude explanations from any joumal entries.) Journal Entry Debit Date Accounts Credit Process Inventory-As sembly" T-acCount. What is the ending balance? (For entries with a $0 balance, make sure to enter "O" the appropriate column.) Requirement 5. Post all o the transactions in the "Work Date Accounts Debit Credit I of the transactions balance, make sure to enter "O" in the appropriate column.) Requirement 5. Post n the "Work in Process Inventory-Assembly" T-account. What is the ending balance? (For entries with a Work in Process Inventory-Assembly