The Assembly Department of Power Motors began September with no work in process inventory. During the month, production that cost $52,028 (direct materials, $13,328, and conversion costs, $38,700 ) was started on 29,000 units. Power completed and transferred to the Testing Department a total of 21,000 units. The ending work in process inventory was 35% complete as to direct materials and 60% complete as to conversion work. Read the Requirements 1. Compute the equivalent units for direct materials and conversion costs. 2. Compute the cost per equivalent unit. 3. Assign the costs to units completed and transferred out and ending work in process inventory. 4. Record the journal entry for the costs transferred out of the Assembly Department to the Testing Department. 5. Post all of the transactions in the "Work in Process Inventory-Assembly" T-account. What is the ending balance? Assembly Department Equivalent Unit Computation Month Ended September 30 Total equivalent units Assembly Department Cost per Equivalent Unit Month Ended September 30 \begin{tabular}{lll|} \hline & \multicolumn{1}{c}{ Direct } & Conversion \\ & Materials & Costs \\ \hline \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} preceding step.) Assembly Department Month Ended September 30 Assigning Costs Ending work in process: Total costs accounted for Work in Process Inventory-Assembly