Ling Company Has Two Departments,Assembly and Finishing Required:
1)Compute the Number of Total Equivalent Units for the for the Assembly

Ling Company has two departments,Assembly and Finishing.Consider the following data for the Assembly Department:
$\begin{array}{lllll} &\text { Units } & \% \text { Complete }&\text {Direct Material}&\text {Direct Labor}&\text {Overhead}&\text {Total} \\\text { Beginning } &\\\text { work in } & & & && \\\text { process } & 2,000 & 90 \%&&&&\$2,475 \\\text { Started during } & & & & \\\text { the month } & 18,000 & & & \\\text { Completed } & & & & \\\text { during the } & & & & \\\text { month } & 15,000 & & \\\text { Ending work } & & & & \\\text { in process } & 5,000 & 60 \% \\\text { Costs addled } & & & & \\\text { during month } & & &\$11,700 &\$6,750&\$4,050&\$22,500\end{array}$
Required:
1)Compute the number of total equivalent units for the Assembly Department.Ling uses the weighted-average method to determine equivalent units
2)Calculate the cost per equivalent unit.(Round your answer to four decimal places.)
3)Compute the amount of costs that should be transferred to the Finishing Department.(Round your answer to the nearest cent.)
4)Compute the amount of costs that should be assigned to the 3,000 units in ending inventory.(Round your answer to the nearest cent.)