Equivalent Units of Production and Related Costs process at the beginning of production.

Work in Process$-$Assembly Department

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

Whole

Equivalent Units

Equivalent Units

Units

Direct Materials

Conversion

Inventory in process, beginning

Started and completed