The Assembly Department of Best Surge Protector began September with no work in process inventory. During the month, production that cost $41, 352 (direct materials, $12, 532 and conversion costs, $28, 820 was started on 28,000 units. Best completed and transferred to the Testing Department a total of 22,000 The ending work in process inventory was 35% complete as to direct materials and 7% complete as to conversion work. Compute the equivalent units for direct materials and conversion costs. Compute cost per equivalent unit. Assign the cost to units completed and transferred out and ending work in process inventory. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. Post all of the transactions in the work in Process Inventory-Assembly. T-account. What is the ending balance? Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. (Record debits firs, then credits. Exclude explanations from any journal entries) Post all of the transactions in the work in Process Inventory-Assembly. T-account. What is the ending balance? (For entries with a $11 balance, make sure to enter "D" in the appropriate column)