Equivalent Units of Production and Related Cost with information concerning production, are as follows. All direct matertals are placed in information to Work in Process-Assembly Department for a period, together process at the beginning of production Work in Process-Assembly Department To Finished Goods, 69,000 units Ba, 3,000 units, 2S% completed Direct materials, 71,000 units $1.4 Direct labor Factory overhead Bal, Z units, 65% completed 6,825 99,400 195,600 76,100 Determine the following a. The number of units in work in process inventory at the end of the period 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 Haterials and Conversion Costs Whole Units Equvalert Units Direct Matenals Equivelent Units Conversion Inventory in process, beginning Started and completed Tranfemed to finished goods Inventory in process, endling oral units