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, 50% completed Direct materials, 212,000 units @ 20,250 To Finished Goods, 207,000 units 296,800 $1.4 Direct labor 277,000 Factory overhead 107,660 Bal., 2 units, 80% completed Cost per equivalent units of $1.40 for Direct Materials and $1.80 for Conversion Costs.