The Assembly Department of KJN 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. KJN 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 Equivalent Unit Computation Month Ended September 30 Flow of Equivalent Units Physical Units Direct Materials Conversion Costs Flow of Production 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 Month Ended September 30 Direct Materials Conversion Costs 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.) Date Journal Entry Accounts Debit Credit 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 "0" in the appropriate column.) Work in Process Inventory-Assembly