Equivalent Units of Production and Related Costs The charges to Work in Process-Assembly Department for a period, together with informat process at the beginning of production. Work in Process-Assembly Department Bal., 8,000 units, 50% completed 19,600 To Finished Goods, 184,000 units Direct materials, 188,000 units 244,400 $1.30 Direct labor 332,600 Factory overhead 129,400 Bal., 2 units, 40% completed 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 Determine the following: a. The number of units in work in process inventory at the end of the period. 12,000 units Whole Units 8,000 Equivalent Units Equivalent Units Direct Materials Conversion 0 4,000 Inventory in process, beginning Feedback Started and completed Transferred to finished goods Check My Wor Units in ending work in process represent units that have been started in the department but hav Inventory in process, ending Total units Screen Shot 2021-01-26 at 3.22.44 PM 1 Q Search View Zoom Share Highlight Rotate Markup Search 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 1.3 Conversion d. Cost of the units started and completed during the period