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. Work in Process-Assembly Department - To Finished Goods, 92,000 units Bal., 4,000 units, 40% completed Direct materials, 94,000 units @ $2 13,280 188,000 238,400 92,700 Direct labor Factory overhead Bal. ? units, 70% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 6,000 units b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "O". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, beginning 4,000 Started and completed 88,000 88,000 88,000 Transferred to finished goods 92,000 88,000 Inventory in process, ending 6,000 6,000 Total units 98,000 94,000 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 Conversion d. Cost of the units started and completed during the period