The Assembly Department of Power 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. Power 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. 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.) 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.) 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.) 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.)