The Assembly Department of Zip Motors began September with no work in process inventory. During the month, production that cost $37,115 (direct materials, $8,165, and conversion costs, $28,950) was started on 22,000 units. Zip completed and transferred to the Testing Department a total of 13,000 units. The ending work in process inventory was 37% 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 Units Materials Costs Flow of Production Units accounted for: Assembly Department Equivalent Unit Computation Month Ended September 30 Flow of Production Units accounted for: Total equivalent units Flow of Physical Direct Equivalent Units Conversion Units Materials 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.) Assembly Department Cost per Equivalent Unit Month Ended September 30 Cost per equivalent unit Direct Conversion Materials Costs 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 Completed and transferred out: Ending work in process Direct Materials Conversion Costs Total 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 journal entries.) Date Journal Entry Accounts Debit Credit 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.) Work in Process Inventory-Assembly 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