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 Process-Assembly Department
Bal., 5,000 units, 60% completed	18,000	To Finished Goods, 115,000 units	?
Direct materials, 118,000 units @ $2.10	247,800
Direct labor	221,600
Factory overhead	86,200
Bal., ? units, 25% completed	?

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Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank 224158001056039_1 units

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b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank bab83c027fce004_1	fill in the blank bab83c027fce004_2	fill in the blank bab83c027fce004_3
Started and completed	fill in the blank bab83c027fce004_4	fill in the blank bab83c027fce004_5	fill in the blank bab83c027fce004_6
Transferred to finished goods	fill in the blank bab83c027fce004_7	fill in the blank bab83c027fce004_8	fill in the blank bab83c027fce004_9
Inventory in process, ending	fill in the blank bab83c027fce004_10	fill in the blank bab83c027fce004_11	fill in the blank bab83c027fce004_12
Total units	fill in the blank bab83c027fce004_13	fill in the blank bab83c027fce004_14	fill in the blank bab83c027fce004_15

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c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$fill in the blank 5b8f2c0db070fd6_1
Conversion	$fill in the blank 5b8f2c0db070fd6_2

d. Cost of the units started and completed during the period. $fill in the blank 5b8f2c0db070fd6_3