DA EX 18-11 Equivalent units of production and related costs 081.2 nomation concerning production, are as follows. All direct materials are placed in process The charges to Work in Process-Assembly Department for a period, together with infor at the beginning of production. Bal., 1,600 units, 35% completed Work in Process-Assembly Department 17,440 275,500 To Finished Goods, 29,600 units idea Direct materials, 29,000 units @ $9.50 Direct labor 84,600 70.8 bat Factory overhead 39,258 ? Bal. 2 units, 45% completed 2. 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