Equivaient Units of Production and Related Costs The charges to Work in Process-Assembly Department for a period, together with information concernina wisuasi. is follows. All direct materials are placed in process at the beginning of production a. The number of units in work in process inventory st the end of the period. b. Eevivelent units of production for direct materass and comvesion, tt an amount is zero or a blank, moter in -0 : Work in Process-Assembly Department Equivalent Units of Production for Direct Materiass and Conversion Conts c. Costs per equivalentunit for direct materials and comversion. If required, round your answers to the nearest cent. d. Cost of the units started and completed during the period