< Equivalent Units of Production and Related Costs The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Bal., 4,000 units, 30% completed Work In Process-Assembly Department 8,720 To Finished Goods, 92,000 units Direct materials, 94,000 units $1.4 131,600 Direct labor Factory overhead 192,100 74,740 Bal. 2 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 box does not require an entry, leave it blank. Work In Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Conversion Equivalent Units