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. C.EE 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 Direct Conversion Physical Units Flow of Production Materials Costs Units accounted for: Total equivalent units