The Assembly Department of Zoom Motors began September with no work in process inventory. During the month, production that cost 562.634 (direct materiats, 513,674 , and conversian costs, 548,960 ) was started on 30,000 units. Zoom completed and transferred to the Testing Department a total of 24,000 units The ending work in process imentory way 30% complete as to direct materials and 60% complete as to corrersion work Reod the requitements 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