WA EUP; second department Angerstein Inc. produces calendars in a two process, two-department operation. In the Prinong 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 everly 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: 2,000 calendars (30 percent complete as to conversions transferred in cost, $3.020 conversion cost, 1417 Transferred in during September: 32,000 calendars Current period costs: transferred in, $32,000 direct material, $4,108; conversion, $5.596 Ending WIP Inventory: 2.400 calendars (80 percent complete as to conversion For the Assembly Department, compute the following a. Equivalent units of production for each cost component EU for watered tu for dect materials Cost per EUP for each cost component Note: Round your answers to two decimal places transferred c. Cost transferred to Finished Goods Inventory Note: Hound your final answer to the nearest whole dollar. Note: Use the rounded rates from part by in your calculations 80 df Cost of ending WIP Inventory Note: Round your final answer to the nearest whole dolar Note: Use the rounded rates from part (b) in your calculations $0