Cost of Units Completed and in Process ? 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., 8,000 units, 65% completed 25,800 To Finished Goods, 184,000 units Direct materials, 188,000 units @ 300,800 $1.6 Direct labor 359,300 Factory overhead 139,660 Bal., 2 units, 50% completed Cost per equivalent units of $1.60 for Direct Materials and $2.70 for Conversion Costs.