Cost of Units Completed and in Process The charges to Work in ProcessAssembly 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 ProcessAssembly Department Bal., 9,000 units, 40% completed 72360 To Finished Goods, 41,500units ? Direct materials, 40,000 units @ $6.80 272,000 Direct labor 80,000 Factory Overhead 40,450, Bal.,? Units, 30% completed ? Determine the following: a. The number of units in work in process inventory at the end of the period, b. Equivalent units of production for direct materials and conversion, c. Costs per equivalent unit for direct materials and conversion, d. Cost of the units started and completed during the period