The Assembly Department of ZAP Surge Protectors began September with no work in process inventory. During the month, production that cost $38,050 (direct materials, $10,800, and conversion costs, $27,250) was started on 23,000 units. ZAP completed and transferred to the Testing Department a total of 15,000 units. The ending work in process inventory was 37.5% complete as to direct materials and 85% complete as to conversion work. 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