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 Production Units accounted for: Total equivalent units Flow of Equivalent Units Physical Direct Conversion Units Materials Costs