Department for a period, together with information concerning production, are as follows. A Work in Process-Assembly Department Bal., 6,000 units, 40% completed 18,360 Direct materials, 141,000 units $1.5 211,500 Direct labor 415,500 Factory overhead 161,580 Bal. 2 units, 20% completed To Finished Goods, 138,000 units Determine the following: a. The number of units in work in process inventory at the end of the period. units Feedback Check My Work Units in ending work in process represent units that have been started in the department but have not been completed, and theren b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Equivalent Units Equivalent Units Direct Materials Conversion Whole Units Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period.