units. BWL completed and transferred to the Testing Department a total of 20,000 units. The ending work in process inventory 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: Total equivalent units Requirement 2. Compute the cost per equivalent unit. (For entries with a $0 balance, make sure to enter "0% in the appropriate Assembly Department Cost per Equivalent Unit