The Assembly Department of ZAP Motors began September with to work in process inventory. During the month, production that cost $64,434 (direct materials, $12.954, and conversion costs, $480) was started on 31.000 units. ZAP 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 Equivalent Units Physical Direct Conversion Flow of Production Units Materials 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 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 Choose from any list or enter any number in the input fields and then continue to the next question Assembly Department Month Ended September 30 Assigning Costs Direct Conversion Materials Costs Total Completed and transferred out: 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 joumal entries.) Journal Entry Accounts Date Debit Credit Requirements. Post at of the transactions in the "Work in Process Inventory Assembly Taccount. What is the ending balance? (For entries with a 80 balance, make sure to enter ** in the appropriate column) Work in Process Inventory Assembly