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 Direct Materials Conversion Equivalent Units Whole Units Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending otal units When are materialis adoed in the process? How does that affect the mumber of equivalent units in beginning work in process, units that have and units in ending work in process? For units to be completed thy have to be complete with respect to both materials and conversion Equivalent Units of Production 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. Work in Process-Assembly Department Bal., 1,600 units, 35% completed 17,440 To Finished Goods, 29,600 units Direct materials, 29,000 units $9.50 Direct labor Factory overhead Bal. 2 units, 45% completed 275,500 84,600 39.258 Determine the following: a. The number of units in work in process inventory at the end of the period 1,000 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 Equivalent Units Direct Materials Conversion Equivalent Units Whole Units Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending otal units When are materialis adoed in the process? How does that affect the mumber of equivalent units in beginning work in process, units that have and units in ending work in process? For units to be completed thy have to be complete with respect to both materials and conversion Equivalent Units of Production 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. Work in Process-Assembly Department Bal., 1,600 units, 35% completed 17,440 To Finished Goods, 29,600 units Direct materials, 29,000 units $9.50 Direct labor Factory overhead Bal. 2 units, 45% completed 275,500 84,600 39.258 Determine the following: a. The number of units in work in process inventory at the end of the period 1,000 units