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

Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,6,000$ units, $50\%$ completed,$18,000,$To Finished Goods, $138,000$ units$],[$Direct materials, $141,000$ units @ $$1\mathrm{.}60,225,600,],[$Direct labor,$296,500,],[$Factory overhead,$115,250,],[$Bal$.,?$ units, $25\%$ 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