Equivalent Units of Production and Related Costs

at the beginning of production.

Work in Process$-$Assembly Department

Bal., $6,000$ units, $60\%$ completed

Direct materials, $141,000$ units @ $$1\mathrm{.}80$

Direct labor

Factory overhead

Bal., $?$ units, $75\%$ 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 is zero or a blank, enter in $"0".$

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and

Conversion Costs

Line Item Description

Inventory in process, beginning

Started and completed

Transferred to finished goods

Inventory in process, ending

Equivalent

Units Equivalent

Whole Direct Units

Units Materials Conversion

Total units