1. 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., 4,000 units, 35% completed	10,440	To Finished Goods, 92,000 units	?
   Direct materials, 94,000 units @ $1.70	159,800
   Direct labor	186,300
   Factory overhead	72,420
   Bal. ? units, 30% completed	?

   Determine the following:

   a. The number of units in work in process inventory at the end of the period. fill in the blank 7054bdfab07bfcd_1 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	fill in the blank 4eaadd059026021_1	fill in the blank 4eaadd059026021_2	fill in the blank 4eaadd059026021_3
   Started and completed	fill in the blank 4eaadd059026021_4	fill in the blank 4eaadd059026021_5	fill in the blank 4eaadd059026021_6
   Transferred to finished goods	fill in the blank 4eaadd059026021_7	fill in the blank 4eaadd059026021_8	fill in the blank 4eaadd059026021_9
   Inventory in process, ending	fill in the blank 4eaadd059026021_10	fill in the blank 4eaadd059026021_11	fill in the blank 4eaadd059026021_12
   Total units	fill in the blank 4eaadd059026021_13	fill in the blank 4eaadd059026021_14	fill in the blank 4eaadd059026021_15

   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 1c38000ea06d048_1
   Conversion	$fill in the blank 1c38000ea06d048_2

   d. Cost of the units started and completed during the period. $fill in the blank 1c38000ea06d048_3

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