Chapter 17 eBook Show Me How 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. Bal., 1,600 units, 35% completed Direct materials, 29,000 units @ $9.50 Work in Process-Assembly Department 17,440 275,500 To Finished Goods, 29,600 units ? Direct labor Factory overhead Bal. ? units, 45% completed Determine the following: 84,600 39,258 a. The number of units in work in process inventory at the end of the period. 1,000 units Feedback 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 Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, beginning 1,600 1,040 Started and completed 28,000 28,000 28,000 Transferred to finished goods 29,600 28,000 29,040 Inventory in process, ending 1,000 1,000 450 Total units 30,600 29,000 V 29,490 Feedback