Equivalent Units of Prodoction and Related Costs Wark is erneresen A scemblu neasetmant Determine the following: a. The number of units in work in process imentory at the end of the penod. inits b. feuvalent units of prosuction for diect materiais and conversion. If an amount is zere or a blark, enter in "gr. Work in Precess-Assembly Department teuivalent Units ef Preductien fer Otreet Materials and Cenversien Cests c. Costs per equvalent uni for direct meteries and cenversion. If requircd, round ybur ahtmen to the nearest cent. d. Cost of the units started and completed during the period