The Assembly Department of Easton Motors 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. Easton completed and transferred to the Testing Department a total of 22,000 units. The ending work in process inventory was 35% complete as to direct materials and 70% complete as to conversion work. Read the requirements 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 Units Direct Materials Conversion Costs Flow of Production Units accounted for: Completed and transferred out 22000 Plus: Ending work in process, September 30 Total physical units accounted for 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 Cost per equivalent unit Month Ended September 30 Direct Conversion Materials Costs