10. The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process-Assembly Department
Bal., 7,000 units, 50% completed	21,350	To Finished Goods, 161,000 units	?
Direct materials, 165,000 units @ $2.1	346,500
Direct labor	239,500
Factory overhead	93,100
Bal. ? units, 80% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. ______ units

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units C. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period. SI