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 c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. d. Cost of the units started and completed during the period