The Assembly Department of BWL 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. BWL completed and transferred to the Testing Department a total of 16,000 units. The ending work in process inventory was 37% complete as to direct materials and 60% complete as to conversion work. Read the requirements Requirement 1. Compute the equivalent units for direct materials and conversion costs. Assembly Department i Requirements Equivalent Unit Computation Month Ended September 30 1. Compute the equivalent units for direct materials and conversion costs. Flow of Equivalent Units 2. Compute the cost per equivalent unit. Physical Direct Conversion 3. Assign the costs to units completed and transferred out and ending work in Flow of Production Units Materials process inventory. Costs 4. Record the journal entry for the costs transferred out of the Assembly Units accounted for: 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? Print Done Total equivalent units Requirement 2. Compute the cost per equivalent unit. (For entries with a $0 balance, make sure to enter "0" 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 equivalent 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 Costs Total 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 journal entries.) Journal Entry Date Accounts Debit Credit Requirement 5. Post all of the transactions in the "Work in Process InventoryAssembly" T-account. What is the ending balance? (For entries with a $0 balance, make sure to enter "0" in the appropriate column.) Requirement 5. Post all of the transactions in the "Work in Process Inventory-Assembly" T-account. What is the ending balance? (For entries with a $0 balance, make sure to enter "O" in the appropriate column.) Work in Process Inventory-Assembly