WA EUP; second department Angerstein Inc. produces calendars in a two-process, two-department operation. In the Printing Department, calendars are printed and cut. In the Assembly Department, the material received from Printing is assembled into individual calendars and bound. Each department maintains its own Work in Process Inventory, and costs are assigned using weighted average process costing. In Assembly, conversion costs are incurred evenly throughout the process; direct material is added at the end of the process. For September, the following production and cost information is available for the Assembly Department: Beginning WIP Inventory: 9,000 calendars (30 percent complete as to conversion); transferred in cost, $13,590; conversion cost, $1,967 Transferred in during September: 144,000 calendars Current period costs: transferred in, $144,000; direct material, $18,486; conversion, $25,184 Ending WIP Inventory: 10,800 calendars (80 percent complete as to conversion) For the Assembly Department, compute the following: a. Equivalent units of production for each cost component For the Assembly Department, compute the following: a. Equivalent units of production for each cost component EU for transferred in 0 EU for direct materials 0 EU for conversion 0 b. Cost per EUP for each cost component Note: Round your answers to two decimal places. Transferred in cost per EUP $ 0 Material cost per EUP $ Conversion cost per EUP $ C. Cost transferred to Finished Goods Inventory Note: Round your final answer to the nearest whole dollar. Note: Use the rounded rates from part (b) in your calculations. 0 0 $ 0 d. Cost of ending WIP Inventory Note: Round your final answer to the nearest whole dollar. Note: Use the rounded rates from part(b) in your calculations. $ 0