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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. a. The number of units in work in process inventory at the end of the period. unis b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, lejve it blank. Work in Process-Assembly Department Equlvalent Units of Production for Direct Materials and Conversion Costs Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs c. Costi per nquivalent unit for direct materials and conversion, If required, round your auswers to the nearest cent. d. Cost of the units started and completed during the period