The Assembly Department of EFY Surge Protectors began September with no work in process inventory. During the month, production that cost $37.243 (direct materials, $1 and conversion costs, $27,120) was started on 24,000 units. EFY completed and transferred to the Testing Department a total of 17,000 units. The ending work in process in was 30% complete as to direct materials and 80% complete as to conversion work Requirements Requirement 1. Compute the equivalent units for direct materials and conversion costs. EFY Surge Protectors Assembly Department Flow of Physical Units and Computation of Equivalent Units Flow of Production Flow of Physical Units Direct Materials Equivalent Units Conversion Costs in the annenissenbama Daund the rnet nar was 50 76 complete as to materials and 60% complete as to conversion work Requirement Total equivalent units Requirement 2. Compute the cost per equivalent unit (For entries with a zero balance, make sure to enter "0" in the appropriate column. Round the cost per equivalen unit to the nearest cent.) EFY Surge Protectors Assembly Department Cost per Equivalent Unit Direct Materials Conversion Costs Requirement 3. Assign the costs to units completed and transferred out and ending work in process inventory. (Enter quantities first, then the cost per equivalen amounts in the same order as calculated in the preceding step. Round the unit costs to the nearest cent. Round the total costs to the nearest whole dolla EFY Surge Protectors Assign costs: Assembly Department Assignment of Costs Direct Materials Conversion Costs Total accounted for Time Remaining: 00 he Assembly Department of EFY Surge Protectors began September with no work in process inventory. During the month, production that cost $37,243 (direct materials, $10,123 nd conversion costs, $27,120) was started on 24,000 units. EFY completed and transferred to the Testing Department a total of 17,000 units. The ending work in process inventory as 30% complete as to direct materials and 80% complete as to conversion work. equirement