The Assembly Department of Power Motors began September with no work in process inventory. During the month, production that cost $64,434 (direct materials, $12,954, and conversion costs, $51,480) was started on 31,000 units. Power completed and transferred to the Testing Department a total of 23,000 units. The ending work in process inventory was 30% 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 Physical Flow of Production Units Equivalent Units Direct Materials Conversion Costs 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.) The Assembly Department of Power Motors began September with no work in process inventory. During the month, production that cost $64.434 (direct materials, $12,954, and conversion costs, $51,480) was started on 31.000 units. Power completed and transferred to the Testing Department a total of 23,000 units. The ending work in process inventory was 30% complete as to direct materials and 70% complete as to conversion work Read the requirements Requirement 2. Compute the cost per equivalent unit (For entries with a 50 balance, make sure to enter "o" 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 Cost per equivalent unit Requirement 3. Assign the costs to units completed and transferred out and ending work in process inventory Enter quantes first, then the cost per equivalent unit amounts in the same order as calculated in the preceding stop) Assembly Department The Assembly Department of Power Motors began September with no work in process inventory. During the month, production that cost $64.434 (direct materials, $12,954, and conversion costs, $51480) was started on 31,000 units. Power completed and transferred to the Testing Department a total of 23,000 units. The ending work in process inventory was 30% complete as to direct materials and 70% completo as to conversion work Read the requirements Requirement 3. Assign the costs to units completed and transferred out and ending work in process inventory (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step.) Assembly Department Month Ended September 30 Assigning Costs Direct Materials Conversion Costs Total Completed and transferred out: Ending work in process MS WU12:20 pis possib The Assembly Department of Power Motors began September with no work in process inventory. During the month, production that cost $64 434 (direct materials, $12,954, and conversion costs, $51,480) was started on 31,000 units. Power completed and transferred to the Testing Department a total of 23,000 units. The ending work in process inventory was 30% complete as to direct materials and 70% complete as to conversion work Read the requirements 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.) Journal Entry Accounts Date Debit Credit Requirement 5. Post all of the transactions in the 'Work in Process Inventory Assembly Taccount. 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