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., 9,000 units, 65% completed 31,455 To Finished Goods, 207,000 units Direct materials, 212,000 units @ $2 424,000 Direct labor 375,900 Factory overhead 146,225 Bal., 2 units, 55% completed Cost per equivalent units of $2.00 for Direct Materials and $2.50 for Conversion Costs.