Bal., 9,000 units, 40% completed Direct materials, 40,000 units $6.80 Direct labor Factory overhead Bal., ? units, 30% completed Determine the following: Work in Process-Assembly Department 72,360 To Finished Goods, 41,500 units 272,000 80,000 40,450 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 Whole Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c. Costs per equivalent unit for direct materials and conversion. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period.