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. Feedback Check My Work Recall the definition of work in process. In order for a unit to be transferred to finished goods during the period, the unit has to be complete with respect to both materials and conversion. Requirement a-part 4 is looking for the per unit cost, not the total cost to complete the beginning work in process inventory