The Assembly Department of Zoom Motors began September with no work in process inventory. During the month, production that cost $45,641 (direct materials, $10,441, and conversion costs, $35,200 ) was started on 26,000 units. Zoom completed and transferred to the Testing Department a total of 16,000 units. The ending work in process inventory was 37% complete as to direct materials and 60% complete as to conversion work. Read the requirements. Requirement 1. Compute the equlvalent units for direct materials and conversion costs. Month Ended September 30 \begin{tabular}{llcc} \hline & Flow of & \multicolumn{2}{c}{ Equivalent Units } \\ \cline { 3 - 4 } Flow of Production & Physical & Direct & Conversion \\ \hline & Units & Materials & Costs \\ \hline & \\ \hline \end{tabular} Assembly Department Cost per Equivalent Unit Month Ended September 30 \begin{tabular}{llll} \hline & Materials Costs \\ \hline & \\ \hline \end{tabular} Assembly Department Month Ended September 30 Assigning Costs \begin{tabular}{ccc} Direct & Conversion \\ Materials & Costs & Total \\ \hline \end{tabular} Completed and transferred out: Ending work in process: Total costs accounted for Requirement 4. Record the joumal 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.) 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.)