a. The number of units in work in process imventory at the end of the period. units rewchesk TChack My Work 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 reschingk T Chack My Work. c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. A Crot of the units started and completed during the period. renchesk T Chack My Work Remember that in order for a unit to be complete it has to be complete with respect to both materials and corrversion