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 Equivalent Units Equivalent Whole Line Item Description Units Direct Units Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Feedback Check Check My Work c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period.