Equivalent Units of Production and Related Costs The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in ProcessAssembly Department Bal., 9,000 units, 40% completed 72,360 To Finished Goods, 41,500 units ?

Direct materials, 40,000 units @ $6.80 272,000

Direct labor 80,000

Factory overhead 40,450

Bal., ? units, 30% 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

Whole Units Equivalent Units Direct Materials Equivalent Units Conversion

Inventory in process, beginning ______ ________ ______

Started and completed ______ _______ ______

Transferred to finished goods ______ ______ ______

Inventory in process, ending ______ ______ ______

Total units ______ ______ ______

c. Costs per equivalent unit for direct materials and conversion.

Costs Per Equivalent Unit

Direct Materials $______

Conversion $______

d. Cost of the units started and completed during the period. $_______