The Assembly Department of Great Motors began September with no work in process inventory During the month, production that cost $50,786 (direct materials, $12,386, and conversion costs, $38,400) was started on 27,000 units. Great completed and transferred to the Testing Department a total of 20,000 units. The ending work in process inventory was 36% complete as to direct materials and 80% complete as to conversion work. Read the requirements