and Related Costs The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Bal., 2,000 units, 25% completed Direct materials, 47,000 units @ $1.50 Direct labor Factory overhead. Bal., 2 units, 25% completed Determine the following: Work in Process-Assembly Department 3,900 To Finished Goods, 46,000 units 70,500 63,300 24,575 a. The number of units in work in process inventory at the end of the period. ? units