eBook Show Me How Equivalent Units of Production and Related Costs 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., 8,000 units, 75% completed 29,600 To Finished Goods, 184,000 units Direct materials, 188,000 units $1.90 Direct labor Factory overhead Bal. 2 units, 35% completed Determine the following: 357,200 341,100 132,620 a. The number of units in work in process inventory at the end of the period. units 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 Inventory in process, beginning Started and completed Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Transferred to finished goods. Check My Work Previous a. The number of units in work in process inventory at the end of the period. units 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 Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Whole Units Equivalent Units Direct Materials Equivalent Units Conversion 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.