Equivalent Units of Production and Related Cost The charges to Work In Process --Assembly Department for a period, together with information concerning production, are as follow. All direct materials are placed in process at the beginning of production Work in Process Assembly Department Ball, 3,000 Unks, 50% completed 7,650 To Finished Goods, 69,000 units Direct materials, 71,000 units 99 400 $1.40 Direct labor 127/400 Factory overhead 49,475 Bal. 2 units, 65% completed Determine the following 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 zero or blank, werino Work in Process Assembly Department Equivalent Unit of Production for Direct Materials and Conversion Conte Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units e Costs par equlvalent unit for direct materials and conversion. If required, round your answer to the nearest cent Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period