eBook Question Content Area Cost of Units Completed and in Process The charges to Work in ProcessAssembly 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 ProcessAssembly Department Bal., 2,000 units, 50% completed 5,600 To Finished Goods, 46,000 units ? Direct materials, 47,000 units @ $1.8 84,600 Direct labor 70,500 Factory overhead 27,465 Bal. ? units, 55% completed