6 Part III: Workout question. 1. No beginning WIP but some ending WIP. In defense place another 400 unit of DG-19 in to the assembly process because all units placed in production in January were completely assembled, there is no beginning WIP on February 1, some customers order is late, so not all units started in February were completed by the end of the month; only 175 units are completed and transferred to the testing department. Data for the assembly department for February 2004 are: Physically unit for February 2004: WIP beginning (February 1)-- Started during February Completed and transferred out WIP ending (February 29)--- DM ending (100%complet) CC (60%complete) * Total cost February : DM cost added during February--------- CC cost added during February--- Total assembly department-- --0 unit --400unit -175unit ---225 --32000 --18600 -50600 Required: Aj summarize the flow of physical unit B) compute out in terms of equivalent unit C) Compute equivalent unit cost D) Summarize total cost to account for E) Assign total cost to units completed and to unit in ending WIP​