The Assembly Department of BWL Surge Protectors began September with no work in process inventory. During the month, production that cost $62, 634 (direct materials, $13, 674 and conversion costs $ 48, 960) was started on 30,000 units, BWL completed and transferred to the Testing Department a total of 24,000 units. The ending work in process inventory was 30% complete as to direct materials and 80% complete as to conversion work. Requirements Compute the equivalent units for direct materials and conversion costs. Compute the per equivalent unit. Assign the costs to units completed and transferred out and ending work in process inventory. Record to journal entry for the costs transferred out the Assembly Department to the Testing Department. Post all of the transactions in the "Work in Process inventory-Assembly